Canada Pension Plan Regulations

Contents

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[Repealed, SOR/2024-265, s. 2] (repealed)

2 #

(1)In these Regulations,

Act means the Canada Pension Plan; (Loi)

Chairman [Repealed, SOR/2013-61, s. 1]

Commissioner [Repealed, SOR/2013-61, s. 1]

Minister means

(a)in Parts I, II, III and IV, the Minister of National Revenue, and

(b)in Part V, the Minister as defined in subsection 42(1) of the Act. (ministre)

Vice-Chairman [Repealed, SOR/2013-61, s. 1]

(2)For the purposes of the Act and these Regulations,

agriculture means the operations of farming when carried on on a farm for the benefit of an individual or other person who is a farmer and, without limiting the generality of the foregoing, includes the operation of

(a)the clearing of land for the purposes of farming,

(b)the cultivation of the soil,

(c)the conservation of the soil, including the construction, maintenance and operations of tile drainage systems, ditches, canals, reservoirs or waterways exclusively for the purposes of farming,

(d)the producing, harvesting, storing or grading of any natural product of farming,

(e)the preparation of land for or the harvesting of wild berries,

(f)the raising of bees and producing of honey,

(g)the breeding or raising of horses, beasts of burden, cattle, sheep, goats, swine, furbearing animals, birds of any kind or the production of eggs,

(h)dairy farming and the processing of milk, butter or cheese on the farm where it is produced,

(i)producing maple sap, maple syrup or maple sugar,

(j)the offering for sale or selling, off the farm for the benefit of such farmer, of any of the products of the operations previously described in this definition where such offering for sale or selling is incidental to those operations, and

(k)the exhibiting, advertising, assembling, freezing, storing, grading, processing, packing and transporting, off the farm for the benefit of such farmer, of the products described in paragraph (j) where the exhibiting, advertising, assembling, freezing, storing, grading, processing, packing or transporting is incidental to the offering for sale or selling described in that paragraph; (agriculture)

when carried on on a farm for the benefit of an individual or other person who is a farmer, and includes

agricultural enterprise means the business of agriculture carried on for the benefit of an individual or other person who is a farmer; (entreprise agricole)

fishing means fishing for or catching any fish, including shellfish, crustaceans or molluscs, or any aquatic animal or plant by any method whatever; (pêche)

forestry means the planting, breeding, propagation, production, protection, measuring or harvesting of trees when carried on in a forest, on a woodlot or on a tree farm, and includes all services incidental to any of those activities if such services are performed where the activities are carried on; (sylviculture)

horticulture means

(a)the operations relating to the breeding, producing, raising or harvesting of

(i)vegetables, flowers, shrubs or ornamental grasses, and

(ii)seeds, seedlings, grafts and cuttings of vegetables, flowers, shrubs or ornamental grasses, and

(b)the operations relating to landscape gardening where the landscape gardening is incidental to the carrying on of

(i)any of the operations described in paragraph (a), or

(ii)agriculture,

and includes all services incidental to the carrying on of any of the operations described in paragraph (a) or (b) if such services are performed where the operations are carried on; (horticulture)

hunting means hunting for or catching or killing any wild animal by any method whatever, but does not include any operation involved in carrying on the business of rodent extermination; (chasse)

international organization means

(a)any specialized agency of which Canada is a member that is brought into relationship with the United Nations in accordance with Article 63 of the Charter of the United Nations, and

(b)any international organization of which Canada is a member, the primary purpose of which is the maintenance of international peace or the economic or social well-being of a community of nations; (organisation internationale)

logging means the converting of trees into timber when carried on in a forest, on a woodlot or on a tree farm; (exploitation forestière)

lumbering means the milling of timber into lumber or boards when carried on in a forest, on a woodlot or on a tree farm, and includes the preparation of timber for milling in such place; (débit des bois)

trapping means the operations involved in using any trap, snare or other device for taking or destroying any wild animal, but does not include any operation involved in carrying on the business of rodent extermination. (piégeage)

(3)For the purposes of the definitions logging and lumbering in subsection (2), timber means logs of any size, lathwood, pulpwood, fuelwood, tiewood, veneerwood, posts, bolts, piles, pit props, spars, stakes, bark, chips or any crude wood before it has been milled or otherwise manufactured.

Part I · Collection and Payment of Employees’ and Employers’ Contributions

Interpretation

3 #

The definitions in this section apply in this Part,

employed on a non-continuous basis [Repealed, SOR/85-39, s. 1]

employee’s contribution means any amount determined in accordance with sections 5, 5.1 and 6; (cotisation de l’employé)

employer’s contribution means an amount determined in accordance with section 7; (cotisation de l’employeur)

ordinary remuneration means the remuneration paid to an employee on a pay day in respect of employment in the relevant pay period and includes fees paid to a director of a corporation if no other remuneration is payable to the director by the corporation; (rémunération ordinaire)

pay day means the day on which remuneration ordinarily is paid to an employee; (jour de paie)

pay period means

(a)the usual period for which an employee is paid on a pay day, or

(b)where there is no usual period, the period for which the employee is actually paid on a pay day,

and for the purposes of paragraphs (a) and (b) includes a period of an hour or a day; (période de paie)

remuneration has the same meaning as the expression “contributory salary and wages” as used in section 12 of the Act; (rémunération)

year’s maximum base contribution means an amount calculated by multiplying a person’s contribution rate for the year by the difference between the amount of the person’s maximum pensionable earnings and the amount of the person’s basic exemption; (cotisation de base maximale pour l’année)

year’s maximum contribution [Repealed, SOR/2019-41, s. 1]

year’s maximum first additional contribution means an amount calculated by multiplying a person’s first additional contribution rate for the year by the difference between the amount of the person’s maximum pensionable earnings and the amount of the person’s basic exemption; (première cotisation supplémentaire maximale pour l’année)

year’s maximum second additional contribution means an amount calculated by multiplying a person’s second additional contribution rate for the year by the difference between the amount of the person’s additional maximum pensionable earnings and the amount of the person’s maximum pensionable earnings. (deuxième cotisation supplémentaire maximale pour l’année)

^note

Computation of Employee’s Contribution

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For the purposes of subsection 21(1) of the Act, the rules set out in sections 5 and 5.1 are prescribed for the purposes of determining an employee’s contribution to be deducted by the employee’s employer from any payment of remuneration in a year.^note

5 #

(1)For the purposes of this section, a qualifying payment of remuneration is that portion of a payment of remuneration that is ordinary remuneration from pensionable employment.

(2)Subject to subsections (6) to (8), the amount of an employee’s base contribution and an employee’s first additional contribution to be deducted by their employer from any qualifying payment of remuneration in a pay period in a year shall be determined using the following formula and rounding the result to the nearest multiple of $0.01 or, if that result is equidistant from two such multiples, to the higher of them:

(3)Subject to subsections (7) and (8), the amount of an employee’s base contribution and an employee’s first additional contribution in respect of that portion of a payment of remuneration from pensionable employment that is not a qualifying payment of remuneration is the product of that portion multiplied by the sum of the contribution rate for employees and the first additional contribution rate for employees for the year, rounded in the manner set out in subsection (2).

(4)[Repealed, SOR/2002-245, s. 2] (repealed)

(5)For the purposes of subsection (2), the amount of an employee’s basic exemption for each pay period in a year is

(a)in the case of an employee who is ordinarily paid

(i)hourly, $1.75,

(ii)daily, $14.58,

(iii)weekly, $67.30,

(iv)bi-weekly, $134.61,

(v)quadri-weekly, $269.23,

(vi)semi-monthly, $145.83,

(vii)monthly, $291.66,

(viii)quarterly, $875,

(ix)semi-annually, $1,750, or

(x)annually, $3,500;

(b)in the case of an employee who is ordinarily paid only in respect of a period of 10 months in the year and is paid

(i)in 22 payments, $159.09,

(ii)semi-monthly, $175, or

(iii)monthly, $350; and

(c)in any other case, the amount that is the greater of

(i)the product obtained when $3,500 is multiplied by the fraction that the number of days in the period is of 365, and

(ii)$67.30.

(6)If there are 27 bi-weekly or 53 weekly pay periods ending in a year, there shall be added to the employee’s contributions otherwise determined under subsection (2) for each pay period an amount equal to the amount determined when

(a)the employee’s basic exemption for the year is divided by 27 or 53, as the case may be, without taking into consideration amounts less than $0.01;

(b)the amount determined under paragraph (a) is subtracted from the amount of the applicable basic exemption determined under subsection (5); and

(c)the amount determined under paragraph (b) is multiplied by the sum of the contribution rate for employees and the first additional contribution rate for employees for the year, and the product obtained is rounded to the nearest multiple of $0.01, or if that product is equidistant from two such multiples, to the higher of them.

(7)If a payment of remuneration in respect of an employee’s pensionable employment for a pay period in a year exceeds the amount of the employee’s basic exemption for the pay period, the amount of the employee’s contributions in respect of that payment shall be at least $0.01.

(8)The aggregate of an employee’s base contributions and an employee’s first additional contributions for a year deducted by an employer in respect of pensionable employment with the employer shall not exceed the sum of the year’s maximum base contribution and the year’s maximum first additional contribution.

5.1 #

(1)Subject to paragraph (3), for the year 2024 and each subsequent year, the amount of an employee’s second additional contribution to be deducted by their employer from a payment of remuneration paid to the employee in a year shall be determined in accordance with subsection (2) when the result of the following formula exceeds zero:

(2)The amount of the employee’s second additional contribution is determined by using the following formula and rounding the result to the nearest multiple of $0.01 or, if that result is equidistant from two such multiples, to the higher of them:

(3)The aggregate of an employee’s second additional contributions for a year deducted by the person’s employer from a payment of remuneration in respect of pensionable employment shall not exceed the year’s maximum second additional contribution.

^note

Provincial Pension Plan

6 #

In Schedule 3 (permitted additives and provisions relating to their use) —

(1)If an employee has made a base contribution and a first additional contribution for the year under a provincial pension plan in respect of salary and wages paid to the employee by an employer, the amount of the employee’s base contribution and the employee’s first additional contribution determined under section 5, in respect of a payment of remuneration to the employee in that year by that employer, shall not exceed the amount remaining after subtracting from the sum of the year’s maximum base contribution and the year’s maximum first additional contribution the aggregate of that employee’s base contributions and first additional contributions previously required to be deducted in that year by that employer under this Part or under a provincial pension plan.

(2)For the purposes of the calculation under subsection (1), the amount of contributions previously required to be deducted by the employer under a provincial pension plan is equal to the amount determined by multiplying the amount of those contributions by the ratio that the sum of the contribution rate for employees and the first additional contribution rate for employees under the Act bears to the sum of the corresponding rates of the provincial pension plan.

(3)If an employee has made a second additional contribution for the year under a provincial pension plan in respect of salary and wages paid to the employee by an employer, the amount of the employee’s second additional contribution determined under section 5.1, in respect of a payment of remuneration to the employee in that year by that employer, shall not exceed the amount remaining after subtracting from the year’s maximum second additional contribution the aggregate of that employee’s second additional contributions previously required to be deducted in that year by that employer under this Part or under a provincial pension plan.

(4)For the purposes of the calculation under subsection (3), the amount of contributions previously required to be deducted by the employer under a provincial pension plan is equal to the amount determined by multiplying the amount of those contributions by the ratio that the second additional contribution rate for employees under the Act bears to the corresponding rate under the provincial pension plan.

6.1 #

(1)For the purposes of subsections 10(1) and 13(3) of the Act, the salary and wages on which a base contribution has been made for the year by an individual under a provincial pension plan is an amount equal to the aggregate of all base contributions required to be made by the individual in that year under a provincial pension plan in respect of salary and wages, divided by the base contribution rate for employees under the provincial plan for the year.

(2)For the purposes of subsections 10(1.1) and 13(3.1) and (3.2) of the Act, the salary and wages on which a first additional contribution has been made for the year by an individual under a provincial pension plan is an amount equal to the aggregate of all first additional contributions required to be made by the individual in that year under a provincial pension plan in respect of salary and wages, divided by the first additional contribution rate for employees under the provincial pension plan for the year.

(3)For the purposes of subsections 10(1.2) and 13(3.2) of the Act, the salary and wages on which a second additional contribution has been made for the year by an individual under a provincial pension plan is an amount equal to the aggregate of all second additional contributions required to be made by the individual in that year under a provincial pension plan in respect of salary and wages, divided by the second additional contribution rate for employees under the provincial pension plan for the year.

^note

Employer’s Contribution

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The amount that an employer shall remit as the employer’s contribution in respect of a payment of remuneration made by the employer to an employee in pensionable employment is an amount equal to the employee’s contributions required to be deducted under this Part in respect of that payment of remuneration.^note

Payment of Contributions

8 #

(1)Subject to subsections (1.1), (1.11), (1.12), (1.13) and (2), the employee’s contributions and the employer’s contributions shall be remitted to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the employee the remuneration in respect of which those contributions were required to be made.

(1.1)Subject to subsection (1.11), where the average monthly withholding amount of an employer for the second calendar year preceding a particular calendar year is

(a)equal to or greater than $25,000 and less than $100,000, the employer shall remit the employee’s contributions and the employer’s contributions to the Receiver General

(i)in respect of remuneration paid before the 16th day of a month in the particular calendar year, on or before the 25th day of the month, and

(ii)in respect of remuneration paid after the 15th day of a month in the particular calendar year, on or before the 10th day of the following month; or

(b)equal to or greater than $100,000, the employer shall remit the employee’s contributions and the employer’s contributions to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which remuneration was paid,

(i)the period beginning on the first day of a month in the particular calendar year and ending on the 7th day of the month,

(ii)the period beginning on the 8th day of a month in the particular calendar year and ending on the 14th day of the month,

(iii)the period beginning on the 15th day of a month in the particular calendar year and ending on the 21st day of the month, and

(iv)the period beginning on the 22nd day of a month in the particular calendar year and ending on the last day of the month.

(1.11)If an employer referred to in paragraph (1.1)(a) or (b) would otherwise be required to remit the employee’s contributions and employer’s contributions in respect of a particular calendar year in accordance with that paragraph, the employer may elect to remit those contributions

(a)in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or

(b)if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected,

(i)in respect of remuneration paid before the 16th day of a month in the particular calendar year, on or before the 25th day of the month, and

(ii)in respect of remuneration paid after the 15th day of a month in the particular calendar year, on or before the 10th day of the following month.

(1.12)If at any time

(a)the average monthly withholding amount in respect of an employer for either the first or the second calendar year before the particular calendar year that includes that time is less than $3,000;

(b)throughout the 12-month period before that time, the employer has remitted, on or before the day on or before which the amounts were required to be remitted, all amounts each of which was required to be remitted under subsection 21(1) of the Act, under subsection 82(1) of the Employment Insurance Act, under Part IX of the Excise Tax Act or under subsection 153(1) of the Income Tax Act; and

(c)throughout the 12-month period before that time, the employer has filed all returns each of which was required to be filed under the Income Tax Act or Part IX of the Excise Tax Act on or before the day on or before which those returns were required to be filed under those Acts,

(d)in respect of such contributions paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular year,

(e)in respect of such contributions paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular year,

(f)in respect of such contributions paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular year, and

(g)in respect of such contributions paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular year.

contributions payable in a month that ends after that time and that is in the particular calendar year may be remitted by the employer to the Receiver General

(1.13)If an employer is a new employer throughout a particular month in a particular calendar year, contributions payable in the month may be remitted by the employer to the Receiver General

(a)in respect of those contributions paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year;

(b)in respect of those contributions paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year;

(c)in respect of those contributions paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and

(d)in respect of those contributions paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular calendar year.

(1.2)For the purpose of this section,

(a)the average monthly withholding amount of an employer for a calendar year is determined in accordance with subsections 108(1.2) and (1.3) of the Income Tax Regulations;

(b)the determination as to whether an employer is a new employer is made in accordance with subsections 108(1.4) and (1.41) of the Income Tax Regulations; and

(c)the monthly withholding amount in respect of a new employer for a month is determined in accordance with subsection 108(1.21) of the Income Tax Regulations.

(2)If an employer carrying on a business or activity with respect to which they employ employees in pensionable employment ceases to carry on that business or activity, the employer shall, within seven days of ceasing to carry on that business or activity, remit to the Receiver General any employee’s contributions and any employer’s contributions that the employer is required to remit with respect to those employees.

(3)Every payment by an employer of an employee’s contributions or an employer’s contributions shall be accompanied by a return in prescribed form.

8.1 #

(1)Every person by whom the remuneration of an employee in respect of pensionable employment is paid either wholly or in part is, for the purpose of calculating the employee’s contributory salary and wages, maintaining records and filing returns, and paying, deducting and remitting the contributions payable under the Act and these Regulations, deemed to be an employer of that employee in addition to the actual employer of that employee.

(1.1)The amount of any contributions paid by the person who is deemed to be the employer under subsection (1) is recoverable by that person from the actual employer.

(2)Where a person who is deemed by subsection (1) to be an employer fails to pay, deduct or remit the contributions that an employer is required to pay, deduct and remit under the Act and these Regulations, the provisions of Part I of the Act shall apply to that person as if he were the actual employer.

^note

Prescribed Persons

8.2 #

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

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

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

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

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

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

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

^note

Security Interests

8.3 #

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

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

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

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

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

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

^note

Part II · Information Returns

Interpretation

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

Filing of Employer’s Returns

10 #

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

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

11 #

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

Legal Representatives and Others

12 #

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

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

Distribution of Employee’s Portion of Return

13 #

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

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

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

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

Penalties

14 #

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

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

Part III · Employment Included in or Excepted from Pensionable Employment by Regulation

Interpretation

15 #

(1)In this Part,

employer operating in Canada includes

(a)Her Majesty in right of Canada,

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

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

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

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

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

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

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

(a)a ship,

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

(c)a freight or passenger train, or

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

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

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

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

Employment Outside Canada

16 #

(1)Pensionable employment includes employment outside Canada (except employment in international transportation) that would be pensionable employment if it were in Canada, if the employee employed therein

(a)ordinarily reports for work at an establishment in Canada of his employer;

(b)is resident in Canada and is paid at or from an establishment in Canada of his employer;

(c)is an employee, other than an employee engaged locally outside Canada,

(i)of Her Majesty in right of Canada, or

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

who was resident in Canada immediately prior to becoming so employed outside Canada or who is in receipt of a representation allowance;

(d)performs services in a country other than Canada under an international development assistance program of the Government of Canada prescribed as such pursuant to paragraph 250(1)(d) of the Income Tax Act and was resident in Canada at any time in the three-month period preceding the day on which such services commenced;

(e)is the spouse or common-law partner of a person described in paragraph (c) or (d) or of a person described in paragraph 250(1)(b) of the Income Tax Act and

(i)is living with that person,

(ii)is an employee of Her Majesty in right of Canada or of Her Majesty in right of a province (the government of which has entered into an agreement referred to in paragraph 7(1)(e) of the Act), and

(iii)was resident in Canada at any time before becoming so employed outside Canada;

(f)is an employee of Her Majesty in right of Canada who is engaged locally outside Canada and if the President of the Treasury Board signifies to the Minister that he wishes the employment of such employee to be included in pensionable employment; or

(g)is an employee of Her Majesty in right of a province (the government of which has entered into an agreement referred to in paragraph 7(1)(e) of the Act), who is engaged locally outside Canada and if the government of the province signifies to the Minister that it wishes the employment of such employee to be included in pensionable employment.

(2)Pensionable employment includes employment in a country other than Canada (except employment described in subsection (1) or employment in international transportation) by an employer operating in Canada if

(a)the employment in that country would be pensionable employment if it were in Canada, and

(b)the employee

(i)was engaged by the employer at the time when the employee was in and was resident in Canada, or

(ii)was engaged by the employer not more than three months after the employee ceased to be employed outside Canada as a member of the Canadian Forces or in the circumstances described in paragraph (1)(c), (d) or (e),

and the employer has undertaken in prescribed form to make payment of the employee’s contributions and the employer’s contributions in accordance with section 8 in respect of all such employees employed by him in such employment in that country.

(3)In this section, the expression an employee engaged locally outside Canada means an employee who is engaged outside Canada for the performance of services outside Canada.

Employment in International Transportation

17 #

(1)Notwithstanding sections 18, 19, 20 and 21, employment in international transportation described in those sections is not pensionable employment unless it is employment that would be pensionable employment if it were wholly within Canada.

(2)Employment in international transportation, except employment therein that is included in pensionable employment by section 18, 19, 20, or 22, is excepted from pensionable employment.

Ships

18 #

(1)In the case of an employer who is operating in Canada and who employs persons in international transportation on a ship that is operated under an agreement with the crew that is entered into in Canada, pensionable employment includes

(a)when that ship is engaged on a voyage other than an inland voyage, the employment on the ship of any person who has a place of domicile in Canada; and

(b)when that ship is engaged on an inland voyage, all persons employed on the ship.

(2)Where an employer operating in Canada employs persons in international transportation on a ship that is not operating under an agreement with the crew, pensionable employment includes all employment on the ship if it is being operated mainly in and near Canada.

(3)For the purposes of this section, a person has a place of domicile in Canada if

(a)the person is a Canadian citizen; or

(b)the person is a permanent resident within the meaning of the Immigration and Refugee Protection Act and has a place in Canada to which they return from time to time as their place of permanent abode.

(4)The following definitions apply in this section:

agreement with the crew means articles of agreement entered into under the Canada Shipping Act, 2001. (contrat d’engagement de l’équipage)

inland voyage means a voyage on

(a)any river, lake or other navigable fresh waters within Canada, including the St. Lawrence River as far seaward as a straight line drawn from Cap-des-Rosiers to West Point, Anticosti Island and from Anticosti Island to the north shore of the St. Lawrence River along a meridian of longitude 63° W.;

(b)any part of any lake or river forming part of the inland waters of Canada that lies within the United States;

(c)Lake Michigan; or

(d)any sheltered waters on the coasts of Canada that are described in Schedule 1 to the Vessel Safety Certificates Regulations. (voyage en eaux internes)

Aircraft

19 #

Pensionable employment includes employment in international transportation on an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service and a domestic service under the Canada Transportation Act.^note

Freight and Passenger Trains

20 #

(1)Pensionable employment includes, in the case of employment in international transportation on a freight or passenger train operated by a railway company whose principal place of business is in Canada, that part of the employment of a person that is determined by the employer (on a basis approved by the Minister) to be in respect of employment in Canada.

(2)Pensionable employment includes, in the case of employment in international transportation on a freight or passenger train operated by a railway company whose principal place of business is outside Canada, that part of the employment of a person who is resident in Canada that is determined by the employer (on a basis approved by the Minister) to be in respect of employment in Canada.

(3)In this section, railway company has the same meaning as in the Canada Transportation Act.

Motor Vehicles

21 #

Pensionable employment includes employment in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States, if

(a)the person so employed is resident in Canada; and

(b)the motor vehicle is operated for the purposes of an enterprise that is regarded, for the purpose of taxation under the Income Tax Act, as an enterprise of Canada.

^note

Employment in Canada by an Employer Resident Outside Canada

22 #

(1)The entire employment of a person by an employer who

(a)is not resident in Canada, and

(b)does not have an establishment in Canada,

is excepted from pensionable employment.

(2)Notwithstanding subsection (1) but subject to subsection (3), pensionable employment includes

(a)the employment in Canada of a person

(i)who is resident in Canada, and

(ii)who is employed by an employer who

(A)is not resident in Canada, and

(B)does not have an establishment in Canada, and

(b)in the case of a person

(i)who is resident in Canada, and

(ii)who is employed in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States and is operated for the purposes of an enterprise that is regarded, for the purpose of taxation under the Income Tax Act, as an enterprise of the United States,

that part of the employment of such person that is in Canada,

if the employer has made arrangements satisfactory to the Minister to make payment of the employee’s contributions and the employer’s contributions in respect of that employment in accordance with section 8 and to file information returns in respect of the employment as required by Part II.

(3)Where the employment described in paragraph (2)(a) or (b) is in a province providing a comprehensive pension plan, that employment is not included in pensionable employment unless the employer has made arrangements (in place of the arrangements satisfactory to the Minister described in subsection (2)) satisfactory to the authority having the administration of the provincial pension plan for the payment under that plan of contributions in respect of the employment.

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

(5)Where the employer of an employee referred to in subsection (2) does not have an establishment in Canada within the meaning of subsection 4(4) of the Act, the employee shall be deemed to report for work at an establishment of the employer situated in the province

(a)where the employee ordinarily works or ordinarily does the most work in Canada; or

(b)in any case where a determination cannot be made under paragraph (a), where the employee resides in Canada.

Directors Resident Outside Canada

23 #

Notwithstanding any other provision of this Part, the employment of a person

(a)who is not ordinarily resident in Canada, and

(b)who is an employee within the meaning of the definition employee in subsection 2(1) of the Act by virtue only of his position as a corporation director,

is excepted from pensionable employment if his employment as such director is performed wholly or partly outside of Canada.

Employment by a Province or an Agent of a Province

24 #

(1)Employment by Her Majesty in right of a province set out in Schedule III and employment by an agent of Her Majesty in right of that province, except employment by an agent thereof who is specified in Schedule IV and any employment by Her Majesty in right of the province that is set out in that Schedule, is included in pensionable employment.

(2)Employment by Her Majesty in right of a province providing a comprehensive pension plan and employment by an agent of Her Majesty in right of that province is included in pensionable employment if such employment is pensionable employment under the provincial pension plan of that province.

(3)Where employment by Her Majesty in right of a province providing a comprehensive pension plan or by an agent of Her Majesty in right of that province is included in pensionable employment by virtue of subsection (2), the provisions of the Act with respect to the making of contributions by employees and employers in respect of pensionable employment and the provisions of Part III of the Act with respect to employees in pensionable employment do not apply in relation to any employment by Her Majesty in right of that province or by an agent of Her Majesty in right of that province, whether such employment is within or without the province.

Employment by an International Organization

25 #

Employment in Canada by an international organization set out in Schedule V, except employment by that international organization that is set out in Schedule VI, is included in pensionable employment.

Employment by a Country Other than Canada

26 #

Employment in Canada by the government of a country other than Canada set out in Schedule VII, except employment by such government that is set out in Schedule VIII, is included in pensionable employment.

Employment of a Member of a Religious Order Who has Taken a Vow of Perpetual Poverty

27 #

Employment referred to in paragraph 6(2)(e) of the Act is included in pensionable employment if such employment

(a)is in a province providing a comprehensive pension plan; and

(b)is pensionable under the provincial pension plan of that province.

Employment to an Inconsiderable Extent

28 #

(1)Subject to subsections (3) to (5), employment in which persons are ordinarily employed to an inconsiderable extent is excepted from pensionable employment.

(2)For the purposes of subsection (1), employment in which persons are ordinarily employed to an inconsiderable extent means

(a)employment in

(i)abating a disaster, or

(ii)a rescue operation,

if the person so employed is not in the regular employment of the employer who so employs him;

(b)employment, other than as an entertainer, at a circus, fair, parade, carnival, exposition, exhibition or other like activity, if the person so employed

(i)is not in the regular employment of the employer who so employs him, and

(ii)is so employed by the employer for less than seven days in the year; or

(c)[Repealed, SOR/99-23, s. 1] (repealed)

(d)employment of a person by the Government of Canada, the government of a province, a municipality or a school board in connection with a referendum or election to public office, if the person

(i)is not regularly employed by that employer, and

(ii)is employed by that employer in that employment for less than 35 hours in a year.

(3)Where an employment that has been excluded from pensionable employment under paragraph (2)(b) or (d) becomes a regular employment, the employment is pensionable employment beginning on the day or at the hour, as the case may be, that the employment became a regular employment.

(4)Where a person has been employed by the same employer in one or more employments that have been excluded from pensionable employment under paragraph (2)(b) and the total period of those employments exceeds six days in the same year, the employments, taken together, constitute pensionable employment beginning on the first day of the total period.

(5)Where a person has been employed by the same employer in one or more employments that have been excluded from pensionable employment under paragraph (2)(d) and the total period of those employments exceeds 34 hours in the same year, the employments, taken together, constitute pensionable employment beginning at the first hour of the total period.

Pensionable Employment

29 #

Pensionable employment includes employment in Canada that is excepted from pensionable employment by virtue of

(a)section 28, or

(b)paragraph 6(2)(a), 6(2)(b) or 6(2)(j) of the Act

(c)is resident in Canada in the year for the purposes of the Income Tax Act;

(d)is not, in respect of that employment, in pensionable employment by virtue of any other provision of the Act or these Regulations;

(e)elects in accordance with subsection 13(3) of the Act for the purposes of section 10 thereof; and

(f)pays the contributions referred to in section 10 of the Act within one year after April 30 of the following year or within one year after the day on which an amount is refunded to the employee under section 38 of the Act.

of an employee in a year who^note

29.1 #

(1)Subject to subsection (2), pensionable employment includes the employment of an Indian, as defined in the Indian Act, in Canada in a year, to the extent the employment is excepted from pensionable employment solely pursuant to paragraph 6(2)(j.1) of the Act if

(a)the Indian is resident in Canada for the purposes of the Income Tax Act; and

(b)the employer of the Indian elects, by completing the form authorized by the Minister for such purpose, that, from the date of filing the form with the Minister or such later date as the employer specifies in the form, the employment of each Indian employee of the employer whose employment is not excepted from pensionable employment by other than paragraph 6(2)(j.1) of the Act is pensionable employment.

(2)Where an employer does not make the election referred to in paragraph (1)(b), the employment of an Indian, as defined in the Indian Act, in a year in Canada, to the extent the employment is excepted from pensionable employment solely pursuant to paragraph 6(2)(j.1) of the Act, may be included in pensionable employment if

(a)the Indian is resident in Canada for the purposes of the Income Tax Act;

(b)the employment is not pensionable employment by virtue of any other provision of the Act or these Regulations;

(c)the Indian makes an election in accordance with subsection 13(3) of the Act; and

(d)the Indian pays the contributions referred to in section 10 of the Act within one year after April 30 of the following year or within one year after the day on which an amount is refunded to the employee under section 38 of the Act.

^note

30 #

Pensionable employment includes employment in Canada, that is excepted from pensionable employment by virtue of subsection 22(1), of an employee in a year by an employer who

(a)is not resident in Canada, and

(b)does not have an establishment in Canada,

if the employee complies with the requirements of paragraphs 29(c) to (f) in respect of the year.

31 #

Pensionable employment includes employment in international transportation, that is excepted from pensionable employment by virtue of subsection 17(2), of an employee in a year if the employee complies with the requirements of paragraphs 29(c) to (f) in respect of the year and is not required in respect of that employment to contribute to a similar plan under the laws of a country other than Canada.

32 #

Pensionable employment includes employment outside Canada in a year that would be pensionable employment if it were in Canada in the year, of an employee if the employee complies with the requirements of paragraphs 29(c) to (f) in respect of the year and is not required in respect of that employment to contribute to a similar plan under the laws of the country in which he is employed.

33 #

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

34 #

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

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

34.1 #

(1)Notwithstanding any other provision of this Part

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

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

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

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

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

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

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

^note

Part IV · Prescribed Interest Rates and Refunds of Overpayment

35 #

Where

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

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

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

(iii)the day on which the overpayment arose,

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

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

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

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

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

^note

36 #

(1)For the purposes of subsection (2), quarter means any of the following periods in a year:

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

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

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

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

(2)For the purposes of

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

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

(ii)4 per cent; and

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

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

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

36.1 #

[Repealed, SOR/95-287, s. 1] (repealed)

Part V · Pensions and Supplementary Benefits

Interpretation

37 #

(1)In this Part,

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

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

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

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

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

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

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

^note

38 #

[Repealed, SOR/96-522, s. 4] (repealed)

Application for Statement of Earnings

39 #

(1)An application under subsection 96(1) of the Act by a contributor to require the Minister to inform the contributor of the unadjusted pensionable earnings shown to the contributor’s account in the Record of Earnings shall be made to the Minister in writing. The application may also be made to the Minister by way of the Internet on the electronic form prescribed for that purpose and made available on the Internet.

(2)An application made in writing shall include the contributor’s name, address (including the postal code) and Social Insurance Number.

(3)An application made by way of the Internet shall include the contributor’s name, Social Insurance Number and postal code.

^note

40 #

Where, pursuant to subsection 97(4) of the Act, a contributor is required to be notified of a reduction in the amount of the unadjusted pensionable earnings shown to the account of the contributor in the Record of Earnings, the contributor shall be notified of the reduction in writing addressed to the contributor at the contributor’s latest known address.^note

Salary and Wages on which a Contribution has been made under a Provincial Pension Plan

41 #

(1)For the purposes of clause 53(1)(b)(ii)(A) of the Act, the salary and wages on which a base contribution has been made for the year 2019 and each subsequent year by a contributor under a provincial pension plan is an amount equal to the aggregate of all base contributions required to be made by the contributor in that year under the provincial pension plan in respect of salary and wages, multiplied by 100 and divided by one half of the base contribution rate for that year under the provincial pension plan.

(2)For the purposes of clause 53.1(1)(b)(ii)(A) of the Act, the salary and wages on which a first additional contribution has been made for the year 2019 and each subsequent year by a contributor under a provincial pension plan is an amount equal to the aggregate of all first additional contributions required to be made by the contributor in that year under the provincial pension plan in respect of salary and wages, multiplied by 100 and divided by one half of the first additional contribution rate for that year under the provincial pension plan.

(3)For the purposes of clause 53.2(1)(b)(ii)(A) of the Act, the salary and wages on which a second additional contribution has been made for the year 2024 and each subsequent year by a contributor under a provincial pension plan is an amount equal to the aggregate of all second additional contributions required to be made by the contributor in that year under the provincial pension plan in respect of salary and wages, multiplied by 100 and divided by one half of the second additional contribution rate for that year under the provincial pension plan.

Recovery by Deductions of Amounts to Which Recipient not Entitled

42 #

For the purpose of subsection 66(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

Application for Benefits, for Assignment of a Retirement Pension and for Division of Unadjusted Pensionable Earnings

43 #

(1)An application for a benefit, for a division of unadjusted pensionable earnings under section 55 or 55.1 of the Act or for an assignment of a portion of a retirement pension under section 65.1 of the Act shall be made by submitting it to the Minister in writing.

(1.1)Where an application for a disability pension has been denied, and the applicant has reached 60 years of age between the time of the application and the time of its denial or would have been entitled to a retirement pension if he had applied therefor at the time of application for the disability pension, that application shall, on request made by or on behalf of the applicant, be deemed to be an application for a retirement pension if the request is made

(a)in writing to the Minister; and

(b)within 90 days following the month in which the applicant is notified of the denial or, where the denial is finally confirmed on appeal, within 90 days after the day on which the applicant is notified of the confirmation.

(2)Where by reason of section 80 of the Act and an agreement under that section with a province providing a comprehensive pension plan the whole amount of any benefit payable to an applicant is deemed to be payable under that plan or where the division of unadjusted pensionable earnings can be determined under that plan in accordance with the agreement, the Minister shall, as soon as possible after an application is received, forward the application, together with a statement of the date on which it was received, to the authority charged under that plan with the duty of receiving applications, calculating the division of unadjusted pensionable earnings and paying benefits.

43.1 #

[Repealed, SOR/2015-79, s. 1] (repealed)

44 #

(1)Where the Minister is satisfied, by such medical certificates or other documentary evidence as is presented to the Minister or as the Minister may require, that a person, by reason of infirmity, illness, insanity or other cause, is incapable of managing the person’s own affairs, an application for a benefit, for a division of unadjusted pensionable earnings under section 55 or 55.1 of the Act or for an assignment of a portion of a retirement pension under section 65.1 of the Act may be made on that person’s behalf by another person or by an agency if the Minister is satisfied that such other person or agency is authorized by or pursuant to a law of Canada or of a province to manage that person’s affairs or, where it appears to the Minister that there is no other person or agency so authorized, by any other person or agency approved by the Minister.

(2)Where either or both spouses, former spouses or former common-law partners are deceased, an application for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c) of the Act may be made by the personal representative or by or on behalf of a child of any of those deceased persons.

45 #

(1)Where no payment of a benefit has been made in respect of an application for a benefit made after May 28, 1975, the applicant may withdraw the application by sending to the Minister a written notice to that effect at any time before the commencement of payment of the benefit.

(2)Where an application for a benefit has been withdrawn pursuant to subsection (1), the application shall not thereafter be used for the purpose of determining the applicant’s eligibility for a benefit.

(3)An applicant for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c) of the Act may withdraw the application by sending a notice in writing to the Minister not later than 60 days after the date of receipt by the applicant of notification of the decision respecting the application.

(4)Where an application for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c) of the Act is withdrawn pursuant to subsection (3), the application shall not thereafter be used for the purpose of determining whether the person in respect of whom the application was submitted is eligible for the division.

(5)Where an application for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c) of the Act has been approved and subsequently withdrawn, notice in writing of the withdrawal shall be given by the Minister to the other spouse, former spouse or former common-law partner or to their respective estates, as the case may be.

46 #

(1)A notification required by subsection 55.2(4) of the Act shall be effected by giving notice in writing.

(2)A notification required by subsection 55(8) or 55.2(10) of the Act shall be effected by giving notice in writing containing such of the following information as is applicable:

(a)the dates of marriage and dissolution of marriage of the persons subject to the division;

(b)the period of cohabitation for which the division of unadjusted pensionable earnings has been made;

(c)the amount of unadjusted pensionable earnings, prior to the division, of the persons subject to the division;

(d)the amount of unadjusted pensionable earnings of the persons subject to the division as a result of the division;

(e)the effect of the division on any benefit that is payable to or in respect of the persons subject to the division;

(f)a statement of the right to make a request for a reconsideration referred to in subsection 81(1) of the Act; and

(g)any other information that the Minister deems necessary.

(3)A division referred to in subsection 55.1(5) of the Act may be cancelled pursuant to that subsection within the period of 60 days after the making of the division.

46.1 #

(1)A notification required by subsection 65.1(5) of the Act shall be effected by giving notice in writing.

(2)A notification required by subsection 65.1(12) of the Act shall be effected by giving notice in writing containing the following information:

(a)the month with which the assignment commences in accordance with subsection 65.1(10) of the Act;

(b)the portion of retirement pension assigned; and

(c)a statement of the right to make a request for a reconsideration referred to in subsection 81(1) of the Act.

^note

Cancellation of Benefit

46.2 #

(1)A beneficiary may submit to the Minister, within the interval between the date of commencement of payment of the benefit and the expiration of 12 months after that date, a request in writing that the benefit be cancelled.

(2)If an applicant for a disability pension is in receipt of a retirement pension and they are deemed to have become disabled for the purpose of entitlement to the disability pension before the month in which the retirement pension became payable, the application for the disability pension is deemed to be a request for the cancellation of the retirement pension.

(2.1)Despite subsection (1), if an applicant for a benefit under a provincial pension plan that is comparable to a disability pension is in receipt of a retirement pension and they are deemed to have become disabled for the purpose of entitlement to the benefit before the month in which the retirement pension became payable, the applicant may request cancellation of the retirement pension by submitting a written request to the Minister within the period beginning on the day of commencement of payment of the retirement pension and ending 90 days after the day on which the applicant receives notice of the decision deeming them to be disabled.

(2.2)An applicant referred to in subsection (2) may request cancellation of the disability pension and reinstatement of the retirement pension by submitting a written request to the Minister within 60 days after receipt of notice of their entitlement to the disability pension.

(3)The Minister shall grant a request submitted in accordance with subsection (1), (2.1) or (2.2) or deemed to be made under subsection (2).

(4)If a request referred to in subsection 66.1(2) of the Act is granted under this section, the amount described in that subsection shall be repayable within the time beginning on the granting of the request and ending on the expiration of 12 months following the month in which the request is granted.

^note

Evidence of Age and Identity

47 #

(1)Subject to subsections (2) to (4) and sections 49 and 50, the Minister must determine a person’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.

(2)If there are reasonable grounds to doubt the validity of the copy of a birth certificate or act of birth referred to in paragraph (1)(a), the Minister may require that the original birth certificate or, if applicable, a copy of the act of birth issued by the competent authority be furnished.

(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 person’s age and identity on the basis of any other information or evidence respecting the person’s age and identity.

(4)If the Minister is unable to determine the person’s age and identity under any of subsections (1) to (3), the Minister may, if possible, determine them on the basis of any information obtained from Statistics Canada under section 87 of the Act.

48 #

[Repealed, SOR/86-1133, s. 8] (repealed)

49 #

If a person’s age has been determined under the Old Age Security Act or a provincial pension plan, the Minister may accept that determination for the purposes of the Act.^note

50 #

At any time after the age of a person has been determined pursuant to these Regulations, the Minister may, where facts not previously taken into account in determining the age of the person come to his attention, make a new determination of the age of the person.^note

51 #

For the purposes of section 87 of the Act, the following are prescribed as the conditions subject to which any information specified in that section respecting the age of any applicant or beneficiary or the applicant’s or beneficiary’s spouse, former spouse, common-law partner or former common-law partner is obtainable from Statistics Canada on request and for the purpose specified in that section:

(a)the request to Statistics Canada must

(i)be made in a form prescribed by the Chief Statistician,

(ii)bear the signed consent of the applicant, beneficiary, spouse, former spouse, common-law partner or former common-law partner or of the person or agency that made the application on their behalf or, where there is no such person or agency, any other person or agency who would have been entitled to make the application on their behalf, and

(iii)provide such information as may be necessary to enable a proper search to be made of the census records for the purpose of obtaining the information requested; and

(b)information obtained under section 87 of the Act must not be disclosed to any person other than an officer, clerk or employee of the Department of Employment and Social Development or other than as required by an agreement entered into under section 105 of the Act.

^note

Information and Evidence Required to be Furnished by an Applicant or Beneficiary

52 #

For the purposes of determining the eligibility of an applicant for a benefit, the amount that an applicant or beneficiary is entitled to receive as a benefit or the eligibility of a beneficiary to continue to receive a benefit, the applicant, the person applying on his behalf, or the beneficiary, as the case may be, shall, in the application, or thereafter in writing when requested to do so by the Minister, set out or furnish the Minister with the following applicable information or evidence:

(a)the name at birth and present name, sex, address and Social Insurance Number of

(i)the applicant or beneficiary,

(ii)the disabled or deceased contributor,

(iii)the spouse or common-law partner of the disabled contributor or the survivor of the deceased contributor,

(iv)each dependent child of the disabled or deceased contributor, and

(v)any former spouse or former common-law partner, where known to the applicant;

(b)the date and place of birth of

(i)the applicant or beneficiary,

(ii)the disabled or deceased contributor,

(iii)the survivor of the deceased contributor, and

(iv)each dependent child of the disabled or deceased contributor;

(c)the date and place of death of the contributor;

(d)whether a dependent child of the contributor has died since

(i)the date on which the contributor claims to have become disabled, or

(ii)the death of the contributor;

(e)[Repealed, SOR/86-1133, s. 10] (repealed)

(f)whether the deceased contributor was married at the time of his death and, if so, to whom, and the date and place of the marriage;

(g)whether the deceased contributor was separated or divorced at the time of his death;

(h)whether there is a personal representative of the estate of the deceased contributor, and the name and address of any such personal representative;

(i)whether a dependent child of the disabled or deceased contributor

(i)is his child,

(ii)is his legally adopted child or was adopted in fact by him or is a legally adopted child of another person,

(iii)was a child, in respect of whom, either legally or in fact, the contributor had parenting time or decision-making responsibility,

(iv)is a child, in respect of whom, the disabled contributor, the survivor of the contributor or another person or agency had decision-making responsibility,

(v)[Repealed, SOR/2024-265, s. 3] (repealed)

(vi)is or was maintained by the disabled contributor;

(j)if a dependent child of the disabled or deceased contributor is 18 or more years of age, whether that child is or was in full-time or part-time attendance at a school or university;

(k)whether the applicant or beneficiary who is the survivor of a contributor maintains wholly or substantially one or more dependent children of the deceased contributor;

(k.1)[Repealed, SOR/2013-83, s. 2] (repealed)

(l)a statement evidencing the amount of the contributory salary and wages and of the contributory self-employed earnings of a disabled or deceased contributor for the year in which the contributor became disabled or died and for any preceding year;

(m)whether the applicant, beneficiary or deceased contributor is or was in receipt of or has applied for a benefit under the Act or under a provincial pension plan or a pension under the Old Age Security Act; and

(n)such additional documents, statements or records that are in the possession of the applicant or beneficiary or are obtainable by him that will assist the Minister in ascertaining the accuracy of the information and evidence referred to in paragraphs (a) to (m).

^note

53 #

For the purposes of determining whether any months during which a contributor was a family allowance recipient should not be included in his contributory period, the applicant shall, in the application or thereafter in writing when requested to do so by the Minister, set out or furnish the Minister with such of the following additional information or evidence as is applicable:

(a)the name and date of birth of all children in respect of whom the contributor received family allowance benefits or Canada child benefits;

(b)the Social Insurance Number, if any, of each of those children;

(c)the periods during which the contributor received family allowance benefits or Canada child benefits in respect of those children;

(d)the province in which the contributor resided while in receipt of family allowance benefits or Canada child benefits in respect of those children;

(e)the Social Insurance Number of the contributor to whom family allowance benefits or Canada child benefits were paid in respect of those children;

(f)if known, the name and Social Insurance Number of any other person who received family allowance benefits or Canada child benefits in respect of those children; and

(g)such additional documents, statements or records that are in the possession of the applicant or are obtainable by him that will assist the Minister in ascertaining the accuracy of the information and evidence referred to in paragraphs (a) to (f).

^note

54 #

(1)For the purpose of determining whether an application for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c) of the Act may be approved, the applicant must, set out in the application, or furnish in writing when requested to do so by the Minister, the information required under section 52, with any modifications that the circumstances require, as well as the following information or evidence, as is applicable:

(a)the name at birth and present name, the sex, address and Social Insurance Number of each spouse, former spouse or former common-law partner;

(b)the date and place of birth of each spouse, former spouse or former common-law partner;

(c)whether the spouse, former spouse or former common-law partner is or was in receipt of or has applied for a benefit under the Act or under a provincial pension plan;

(d)the date and place of marriage of the spouses or former spouses and their certificate of marriage, a copy of that certificate or a copy of their act of marriage;

(e)the date and place of the dissolution of the marriage of the former spouses;

(f)documentary evidence of any such dissolution of marriage, including the decree absolute of divorce, the judgment granting a divorce under the Divorce Act, or the judgment of nullity;

(g)the address of all residences where the spouses, former spouses or former common-law partners lived together;

(h)the dates of any periods when the spouses, former spouses or former common-law partners did not live together and whether the separations or any of them were for any reason set out in paragraph 78(2)(a) or subsection 78.1(3);

(i)the date that the spouses, former spouses or former common- law partners commenced to live separate and apart;

(j)the dates of all periods when the spouses, former spouses or former common-law partners lived together in a conjugal relationship;

(k)a copy of any written agreement between persons subject to a division that was entered into before June 4, 1986 or any written agreement between such persons that was entered into on or after that date and contains a provision that is binding on the Minister under subsection 55.2(3) of the Act; and

(l)such additional documents, statements or records that are in the possession of, or are obtainable by, the applicant as will assist the Minister in ascertaining the accuracy of the information and evidence referred to in paragraphs (a) to (k).

(2)For the purposes of paragraph 55.1(1)(a) of the Act, the information relating to the marriage is the following, as is applicable:

(a)the name at birth and present name, the sex, address and Social Insurance Number of each of the former spouses;

(b)the date and place of marriage of the former spouses and their certificate of marriage, a copy of that certificate or a copy of their act of marriage;

(c)the date and place of the dissolution of the marriage of the former spouses;

(d)a copy of the decree or judgment referred to in that paragraph;

(e)the addresses of all residences where the former spouses lived together;

(f)the dates of any periods when the former spouses did not live together and whether the separations or any of them were for any reason set out in paragraph 78(2)(a) or subsection 78.1(3);

(g)the date that the former spouses commenced to live separate and apart;

(h)the dates of all periods when the former spouses lived together in a conjugal relationship; and

(i)a copy of any written agreement between persons subject to a division that was entered into before June 4, 1986 or any written agreement between such persons that was entered into on or after that date and contains a provision that is binding on the Minister under subsection 55.2(3) of the Act.

(3)If there are reasonable grounds to doubt the validity of the copy of a certificate or act of marriage referred to in paragraph (1)(d) or (2)(b), 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 furnished.

54.1 #

(1)For the purpose of determining whether an application for an assignment of a portion of a retirement pension under section 65.1 of the Act may be approved, the applicant must set out in the application, or furnish in writing when requested to do so by the Minister, the information required under section 52, with any modifications that the circumstances require, as well as the following information or evidence, as is applicable:

(a)the name at birth and present name, the sex, address and Social Insurance Number of the applicant’s spouse or common-law partner;

(b)the date and place of birth of the applicant’s spouse or common-law partner;

(c)whether the applicant’s spouse or common-law partner is or was in receipt of or has applied for a benefit under the Act or under a provincial pension plan;

(d)the date and place of marriage of the spouses and their certificate of marriage, a copy of that certificate or a copy of their act of marriage;

(e)the month in which the spouses or common-law partners commenced to live together in a conjugal relationship;

(f)the dates of any periods when the spouses or common-law partners did not live together and whether the separations or any of them were for any reason set out in paragraph 78(2)(a) or subsection 78.1(3);

(g)documentary evidence of the dissolution of any previous marriage of the applicant, including the decree absolute of divorce, the judgment granting a divorce under the Divorce Act or the judgment of nullity; and

(h)such additional documents, statements or records that are in the possession of, or are obtainable by, the applicant as will assist the Minister in ascertaining the accuracy of the information and evidence referred to in paragraphs (a) to (g).

(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)(d), 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 furnished.

^note

Effective Dates of the Approval or Taking Place of a Division and of the Attribution of Pensionable Earnings Following a Division

54.2 #

(1)For the purposes of the Act,

(a)the effective date of the taking place of a division of unadjusted pensionable earnings is the last day of the month in which the information prescribed for the purposes of paragraph 55.1(1)(a) of the Act, and that is listed in subsection 54(2), is received by the Minister; or

(b)the effective date of the approval of a division of unadjusted pensionable earnings is the last day of the month in which the application referred to in paragraph 55.1(1)(b) or (c) of the Act is received.

(2)The effective date of the attribution of pensionable earnings following the division is the first day of the month following the month in which the effective date of the taking place or approval of the division falls.

^note

54.3 #

[Repealed, SOR/2013-83, s. 3] (repealed)

Special Case for Calculation of Survivor’s Pension

54.4 #

For the purposes of subsection 58(7) of the Act, where the applicant would be financially prejudiced on account of payment to the applicant of a survivor’s pension as referred to in subsection 58(6) of the Act and would not be financially prejudiced on account of payment to the applicant of a disability pension pursuant to subsection 58(7) of the Act, the Minister’s powers may be exercised in accordance with subsection 58(7) of the Act.^note

Payment of Benefits to Persons on Behalf of Beneficiaries

55 #

(1)Where the Minister is satisfied, on such information or evidence as is presented to him or as he may require, that a beneficiary, by reason of infirmity, illness, insanity or other cause, is incapable of managing his own affairs, the Minister may direct that the benefit be paid on behalf of such beneficiary 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 that beneficiary’s affairs or, where it appears to the Minister that there is no person or agency so authorized, to a person or agency approved by the Minister.

(2)Where the Minister directs, pursuant to subsection (1), that a benefit be paid on behalf of a beneficiary to a person or agency referred to in that subsection, no such benefit shall be paid to such person or agency until the person or agency, as the case may be, has undertaken in an agreement with the Minister

(a)to administer and expend the benefit on behalf of the beneficiary in accordance with the terms of the agreement; and

(b)to furnish any information or evidence and to do anything that the Act or these Regulations require the beneficiary to furnish or do.

(3)Any person or agency to whom a benefit is paid pursuant to this section on behalf of a beneficiary shall account, in a form approved by the Minister and at such time or times as he directs, to the Minister for the benefit payments received and the disbursements made of the payments.

Payment of Certain Benefits at Intervals Greater than Monthly

56 #

Where any benefit the basic monthly amount of which is less than $2 becomes payable to a person to whom no pension is then payable under the Old Age Security Act, the Minister may direct that the benefit shall be paid in arrears at intervals, not greater than yearly, specified by the Minister.^note

Payment of Benefits Unpaid at Death

57 #

A benefit payment may be paid 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.

^note

Single Payment of Benefits

58 #

(1)For the purposes of paragraph 89(1)(j) of the Act, where the Government of Canada paid a benefit in December 1974 to a person in respect of contributions made under the Act and under the Quebec Pension Plan, the Minister may direct that a single monthly payment be made by cheque or otherwise for as long as the beneficiary remains entitled to the benefit.

(2)Where a single monthly payment is made in respect of a beneficiary, that portion of the payment calculated as provided in the Quebec Pension Plan shall, in accordance with paragraph 108(3)(b) of the Act, be charged to the Canada Pension Plan Account and the amount remitted by the Government of the Province of Quebec in respect of the benefit payable to that beneficiary under the Quebec Pension Plan shall, in accordance with paragraph 108(2)(b) of the Act, be credited to the Canada Pension Plan Account.

Withholding of Benefits

59 #

(1)Where evidence is required under the Act or these Regulations to determine the eligibility or continuing eligibility of any beneficiary to receive any amount payable as a benefit and where the Minister has requested such evidence and the beneficiary has not complied with the request or the Minister is not satisfied with the evidence furnished by that beneficiary, the Minister may, on 30 days written notice, withhold payment of the benefit until such time as the beneficiary has furnished the evidence and the Minister is satisfied as to the eligibility of that beneficiary to receive benefits.

(2)Where payment of a benefit that has been withheld under subsection (1) is resumed, the benefit shall be paid for any portion of the period of withholding during which the beneficiary was entitled to receive benefits.

^note

60 #

[Repealed, SOR/2013-20, s. 2] (repealed)

60.1 #

[Repealed, SOR/2013-20, s. 2] (repealed)

60.2 #

[Repealed, SOR/2013-20, s. 2] (repealed)

Application for Retirement Pension

61 #

An applicant for a retirement pension shall, in addition to any other information or material that these Regulations require him to file or furnish, file with the Minister a statement of the amount of his contributory salary and wages and of his contributory self-employed earnings

(a)for the year in which the application is made; and

(b)if the Minister so requires, for the year preceding the year in which the application is made.

^note

Annual Adjustment of Benefits

62 #

(1)When the basic monthly amount of a benefit is adjusted annually pursuant to subsection 45(2) of the Act,

(a)the product obtained by multiplying the amount referred to in paragraph 45(2)(a) of the Act by the ratio referred to in paragraph 45(2)(b) thereof shall be adjusted to the nearest cent in accordance with subsection (2); and

(b)any quotient obtained from the ratio referred to in paragraph 45(2)(b) of the Act shall be expressed as a decimal fraction in accordance with subsection (3).

(2)Where the product referred to in paragraph (1)(a) contains a fractional part of a dollar represented by three or more digits, and

(a)where the third digit is less than five, the third and subsequent digits shall be dropped; and

(b)where the third digit is five or greater than five, the second digit shall be increased by one and the third and subsequent digits shall be dropped.

(3)Where the quotient referred to in paragraph (1)(b) contains a fraction that is less than one, that fraction shall be expressed as a decimal fraction of four digits after the decimal point, and

(a)where the fourth digit after the decimal point is less than five, the third digit after the decimal point shall remain unchanged and the fourth digit shall be dropped; and

(b)where the fourth digit after the decimal point is five or greater than five, the third digit after the decimal point shall be increased by one and the fourth digit shall be dropped.

^note

Determination by the Minister

63 #

(1)To determine whether a person is the spouse, common-law partner, child or parent of an applicant, contributor or other person subject to a division or whether a person is deceased, the Minister must use

(a)any information or evidence obtained under subsections (2) to (4);

(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; or

(c)any other information that the Minister may obtain.

(2)The applicant or beneficiary must furnish the Minister with any certificate of marriage, birth, baptism or death, a copy of any such document, or a copy of any act of marriage, birth, baptism or death, as the case may be, that may enable the Minister to make a determination referred to in subsection (1).

(3)If there are reasonable grounds to doubt the validity of the copy of a document referred to in subsection (2), the Minister may require that the original of the document or, if applicable, the copy of the act issued by the competent authority be furnished.

(4)For the purposes of subsection (1), if none of the documents referred to in subsection (2) are available or adequate, the applicant or beneficiary must, at the Minister’s request, furnish the Minister with any other information or evidence that is available respecting their relationship with the person referred to in subsection (1).

Payment of Death Benefit to Other than Estates

64 #

(1)If paragraph 71(2)(a) of the Act applies or the estate of a deceased contributor has not applied for the death benefit within 60 days after the contributor’s death, or if the amount of the death benefit is less than two thirds of 10% of the Year’s Maximum Pensionable Earnings for the year in which the contributor died, in the case of a death that occurred before January 1, 1998, or less than $2,387, in the case of a death that occurred after December 31, 1997 and before January 1, 2019, a direction under subsection 71(2) of the Act may, subject to subsections (2) and (3), be given for payment of the death benefit

(a)to the individual or institution who has paid or is responsible for the payment of the deceased contributor’s funeral expenses;

(b)in the absence of an individual or institution described in paragraph (a), to the survivor of the deceased contributor; or

(c)in the absence of an individual or institution referred to in paragraph (a) and a survivor referred to in paragraph (b), to the next of kin of the deceased contributor.

(2)No amount in excess of the actual funeral expenses shall be paid pursuant to paragraph (1)(a).

(3)Where, by virtue of subsection (2), an amount paid pursuant to paragraph (1)(a) is less than the amount of the death benefit, a direction pursuant to subsection (1), in so far as it relates to the remainder of the death benefit, may be given as if in the absence of an individual or institution described in that paragraph.

^note

Whole or Substantial Maintenance

65 #

For the purposes of subsection 42(1) of the Act, wholly or substantially, with reference to the maintenance of one or more dependent children of a deceased contributor, means that the survivor of that contributor provides more than 50 per cent of the maintenance provided for such children by all persons other than such children or any other dependent child of that contributor.^note

Maintenance of Child

65.1 #

For the purposes of subsection 42(1) and paragraph 76(1)(d) of the Act, maintaining the child

(a)with reference to the child of a deceased contributor, means making periodically, for the child, until the contributor’s death, financial provision amounting to not less than the orphan’s benefit payable under the Act; and

(b)with reference to the child of a disabled contributor, means making periodically, for the child, financial provision amounting to not less than the disabled contributor’s child’s benefit payable under the Act.

^note

Attendance at a School or University

66 #

(1)For the purposes of paragraph (b) of the definition dependent child in subsection 42(1) of the Act,

(a)full-time attendance at a school or university, with respect to a child, means that the child attends an educational institution that provides training or instruction of an educational, professional, vocational or technical nature and is enrolled in courses that constitute a course load recognized by the educational institution as full-time study; and

(b)part-time attendance at a school or university, with respect to a child, means that the child, without being in full-time attendance at a school or university, attends an educational institution that provides training or instruction of an educational, professional, vocational or technical nature and is enrolled in courses that constitute at least 20 per cent of a course load recognized by the educational institution as constituting a full course load.

(2)A child referred to in paragraph (1)(a) or (b) who is absent from the educational institution during any normal period of scholastic vacation is considered to be in full-time or part-time attendance, as the case may be, at the educational institution during that period.

(3)A child referred to in paragraph (1)(a) or (b) who is absent from the educational institution because of illness is, during the period of that absence, considered to be in full-time attendance or part-time attendance, as the case may be, at the educational institution if

(a)immediately after that absence and during the same academic year, the child resumes full-time or part-time attendance at any educational institution; or

(b)in the case where the Minister has determined that the child is unable to comply with paragraph (a), the child resumes full-time or part-time attendance at any educational institution in the following academic year.

(4)A child referred to in paragraph (3)(b) is considered to be in full-time attendance or part-time attendance, as the case may be, at the educational institution until the end of the normal period of scholastic vacation that follows the academic year in respect of which the child was determined by the Minister to be unable to resume attendance.

(5)A child referred to in paragraph (1)(a) or (b) who is absent from the educational institution because of illness and who, during this absence, dies or ceases to be a dependent child or disabled contributor’s child is considered to have been in full-time or part-time attendance, as the case may be, at the educational institution until the end of the month in which they die or in which they cease to be a dependent child or disabled contributor’s child.

67 #

An applicant or beneficiary who claims that a dependent child of 18 or more years of age is or was for a period in full-time or part-time attendance at a school or university shall file with the Minister an attestation to that effect, signed by the child, and any supporting documentation.^note

Determination of Disability

68 #

(1)Where an applicant claims that he or some other person is disabled within the meaning of the Act, he shall supply the Minister with the following information in respect of the person whose disability is to be determined:

(a)a report of any physical or mental disability including

(i)the nature, extent and prognosis of the disability,

(ii)the findings upon which the diagnosis and prognosis were made,

(iii)any limitation resulting from the disability, and

(iv)any other pertinent information, including recommendations for further diagnostic work or treatment, that may be relevant;

(b)a statement of that person’s occupation and earnings for the period commencing on the date upon which the applicant alleges that the disability commenced; and

(c)a statement of that person’s education, employment experience and activities of daily life.

(2)In addition to the requirements of subsection (1), a person whose disability is to be or has been determined pursuant to the Act may be required from time to time by the Minister

(a)to supply a statement of his occupation and earnings for any period; and

(b)to undergo such special examinations and to supply such reports as the Minister deems necessary for the purpose of determining the disability of that person.

(3)The reasonable cost of any examination or report required under subsection (2) shall be

(a)paid by way of reimbursement or advance, as the Minister deems fit;

(b)paid out of the Consolidated Revenue Fund; and

(c)charged to the Canada Pension Plan Account as a cost of administration of the Act.

(4)For the purposes of this section, cost includes travel and living expenses that the Minister deems necessary of the person whose disability is to be determined and of a person to accompany that person.

^note

68.1 #

(1)For the purpose of subparagraph 42(2)(a)(i) of the Act, substantially gainful, in respect of an occupation, describes an occupation that provides a salary or wages equal to or greater than the maximum annual amount a person could receive as a disability pension. The amount is determined by the formula

(2)If the amount calculated under subsection (1) contains a fraction of a cent, the amount is to be rounded to the nearest whole cent or, if the amount is equidistant from two whole cents, to the higher of them.

^note

69 #

(1)For the purpose of determining whether any amount shall be paid or shall continue to be paid as a benefit in respect of a person who has been determined to be disabled within the meaning of the Act, the Minister may require that person from time to time

(a)to undergo such special examinations,

(b)to supply such reports, and

(c)to supply such statements of his occupation and earnings for any period,

as the Minister may specify.

(2)Where the Minister is of the opinion that a person who has been determined to be disabled within the meaning of the Act may benefit vocationally from reasonable rehabilitation measures, he may, from time to time, require that person to undergo such reasonable rehabilitation measures as he may specify.

(3)The reasonable cost of any examination or report or rehabilitation measure required under this section shall be

(a)paid by way of reimbursement or advance, as the Minister deems fit;

(b)paid out of the Consolidated Revenue Fund; and

(c)charged to the Canada Pension Plan Account as a cost of administration of the Act.

(4)For the purposes of this section, cost includes travel and living expenses that the Minister deems necessary of the disabled person and of a person to accompany that person.

70 #

(1)Where a person who has been determined to be disabled within the meaning of the Act fails without good cause to comply with any requirement of the Minister made under section 69, he may be determined to have ceased to be disabled at such time as the Minister may specify except that such time shall not be earlier than the day of failure to comply.

(2)For the purpose of subsection (1), good cause means a significant risk to a person’s life or health.

Return to Work

70.1 #

If a person who has been determined to be disabled within the meaning of the Act returns to work, the person shall so inform the Minister without delay.^note

Request for Reinstatement of Disability Pension, Post-Retirement Disability Benefit or Disabled Contributor’s Child Benefit

71 #

(1)A request for reinstatement of a disability pension or a post-retirement disability benefit under section 70.1 of the Act shall be made by submitting it to the Minister in writing.

(2)The request shall be made within 12 months after the month in which the person became incapable again of working.

72 #

(1)The determination as to whether a person is entitled to have a disability pension or a post-retirement disability benefit reinstated shall be made by the Minister on the basis of the information and the evidence provided to the Minister under subsection (2).

(2)The applicant or the person making a request on the applicant’s behalf shall furnish the Minister with the following information and evidence:

(a)the applicant’s name, address and Social Insurance Number and, if applicable, the name and address of the person making the request on the applicant’s behalf and that person’s relationship to the applicant;

(b)the month in which the applicant ceased to receive the disability pension or post-retirement disability benefit;

(c)the month in which the applicant became incapable again of working;

(d)the date that the applicant stopped working;

(e)the statement of a person qualified to practise medicine confirming that the applicant has a severe and prolonged mental or physical disability that is the same as, or is related to, the disability that entitled the applicant to receive the disability pension or post-retirement disability benefit that is the subject of the request;

(f)the name of each dependent child of the applicant and whether they are a child in respect of whom, either legally or in fact, the applicant has at least 20% of the parenting time; and

(g)if the request includes a request to reinstate the disabled contributor’s child benefit in respect of each of the applicant’s children who are 18 years of age or more,

(i)the child’s name, address and Social Insurance Number, and

(ii)evidence, established in accordance with section 67, that the child is in full-time or part-time attendance at a school or university.

73 #

[Repealed, SOR/2010-45, s. 7] (repealed)

Reconsideration and Appeal on Behalf of Certain Persons

74 #

If the Minister or the Social Security Tribunal established under section 44 of the Department of Employment and Social Development Act is satisfied, on being presented with medical certificates or other written statements, that a person, by reason of infirmity, illness, insanity or other cause, is incapable of managing their affairs, a request for a reconsideration under subsection 81(1) or (1.1) of the Act or an appeal under section 82 of the Act or section 55 of the Department of Employment and Social Development Act may be made on the person’s behalf by another person or an agency if that other person or agency is authorized by or under a law of Canada or of a province to manage the person’s affairs or, if it appears to the Minister or the Social Security Tribunal that there is no other person or agency so authorized, if that other person or agency is considered to be qualified to do so by the Minister or the Social Security Tribunal, as the case may be.^note

Request for Reconsideration

74.1 #

(1)A request for a reconsideration under subsection 81(1) or (1.1) of the Act shall be made in writing to the Minister and shall set out

(a)the name, address and Social Insurance Number of the contributor;

(b)if the person making the request for the reconsideration is not the contributor, that person’s name and address and their relationship to the contributor; and

(c)the grounds for the request for the reconsideration and a statement of the facts that form the basis of that request.

(2)If it appears to the Minister that the person making the request for a reconsideration has failed to provide information in accordance with any of the requirements of paragraphs (1)(a) to (c) — or has failed to provide sufficient information to allow the Minister to determine if there are circumstances that allow for a longer period in which to make the request — the Minister may take any steps to obtain the information that is necessary to rectify the failure.

(3)For the purposes of subsections 81(1) and (1.1) of the Act and subject to subsection (4), 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.

(4)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;

(b)is made by a person who has applied again for the same benefit; or

(c)is made by a person who has requested the Minister to rescind or amend a decision under subsection 81(3) of the Act.

^note

Notification of Appealable Decisions

74.2 #

A notification referred to in subsection 81(1) or (1.1) of the Act must be in writing and sent by the Minister.^note

74.3 #

[Repealed, SOR/2013-61, s. 4] (repealed)

74.4 #

[Repealed, SOR/2010-45, s. 11] (repealed)

Pension Index

75 #

(1)For the purposes of subsection 43(2) of the Act, the Pension Index for each year shall be calculated as the quotient obtained by dividing the aggregate of the Consumer Price Index for each month in the 12-month period ending October 31 in the preceding year by 12, adjusted to one digit after the decimal point in accordance with subsection (2).

(2)Where the quotient obtained pursuant to subsection (1) contains a fraction that is less than one, that 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 five; or

(b)the first digit after the decimal point shall be increased by one and the second digit dropped if the second digit is five or greater than five.

76 #

(1)In this section,

authority means any provincial authority or municipal authority in a province that pays any advance or assistance or welfare payment to a person in the province. (autorité)

excess payment means the amount of any advance or assistance or welfare payment that was paid by an authority to a person for a month or any portion thereof and that would not have been paid if the benefit that was subsequently payable under the Act to that person in respect of that period had in fact been paid during that period. (paiement excédentaire)

(2)Subject to subsections (3) to (6), the Minister may, where an authority satisfies him that an excess payment has been paid to a person, authorize

(a)the deduction from the one sum amount payable to that person in accordance with subsection 62(1) of the Act in respect of the period for which the excess payment was paid, and

(b)the payment to the provincial authority or municipal authority in the province in which the excess payment was paid,

of an amount equal to the amount of the excess payment.

(3)An authority referred to in subsection (2) shall, before any deduction and payment from a benefit payable under the Act to any person is authorized under subsection (2), certify, in a form satisfactory to the Minister,

(a)the effective date of commencement and the effective date of termination, if applicable, of the advance or assistance or welfare payment;

(b)the amount that was paid to the person by the authority for the period during which the excess payment occurred or the amount that the authority applies to have reimbursed, whichever is the lesser; and

(c)the Social Insurance Number of the contributor as a result of whose participation under the Act the benefit is payable.

(4)No deduction and payment in respect of an excess payment shall be authorized pursuant to subsection (2) unless

(a)the Minister and the appropriate provincial official have concluded an agreement in writing authorizing the deduction and payment;

(b)the certification required by subsection (3) has been received by the Minister;

(c)the irrevocable written consent of the person to the deduction and payment by the Minister has been received before the expiry of one year after the date of their signature; and

(d)the amount of the excess payment is greater than $50.

(5)[Repealed, SOR/96-522, s. 18] (repealed)

(6)If, for any reason, no deduction has been made under subsection (2) in respect of an excess payment or a deduction and payment have been made in respect of an excess payment in an amount less than the amount that might have been paid in respect thereof under subsection (2), the Minister shall not authorize the deduction and payment of any other amount in respect of that excess payment.

Deduction from a Benefit and Payment to an Administrator of a Disability Income Program

76.1 #

(1)For the purposes of subsection 65(3) of the Act, the Minister may deduct an amount as described in that subsection from a benefit payable to a person under paragraph 44(1)(b) or (h) of the Act and pay that amount to an administrator approved by the Minister if

(a)the administrator submits to the Minister a record of the payment made under the disability income program, together with the person’s irrevocable written consent to the deduction and payment;

(b)the documents referred to in paragraph (a) are received by the Minister within one year after the date on which the consent is signed; and

(c)the amount exceeds $50.

(2)For the purpose of subsection 65(3) 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

Family Allowance Recipient

77 #

(1)For the purposes of the definition family allowance recipient in subsection 42(1) of the Act, family allowance recipient includes

(a)the spouse, former spouse, common-law partner or former common-law partner of a person who is described in that definition as having received or being in receipt of an allowance or a family allowance in respect of a child for any period before the child reached the age of seven, if that spouse, former spouse, common-law partner or former common-law partner remained at home during that period as the child’s primary caregiver and that period has not already been or cannot be excluded or deducted from the person’s contributory period under Part II of the Act;

(b)a member of the Canadian Armed Forces who, before 1973, was posted to serve outside Canada, or the spouse or former spouse of such a member, who, but for the posting, would have received an allowance or family allowance for a child under seven years of age;

(c)the person who, under section 122.62 of the Income Tax Act, is considered to be an eligible individual for the purposes of subdivision a.1 of Division E of Part I of that Act (Canada child benefit) in respect of a qualified dependant under seven years of age; and

(d)the person who would have been considered to be an eligible individual for the purposes of subdivision a.1 of Division E of Part I of the Income Tax Act (Canada child benefit) had a notice been filed under subsection 122.62(1) of that Act, where no person was considered to be an eligible individual in respect of the same qualified dependant under seven years of age.

(2)[Repealed, SOR/2010-45, s. 12] (repealed)

Cohabitation

78 #

(1)For the purposes of section 55 of the Act, months during which the former spouses have cohabited include

(a)all consecutive months during the marriage in which the former spouses have lived together as husband and wife without interruption for more than 90 days; and

(b)any period of the marriage preceding the minimum period of 36 consecutive months of cohabitation required by paragraph 55(2)(a) of the Act.

(2)For the purpose of paragraph (1)(a),

(a)where the former spouses did not have the intention to live separate and apart but were separated by reason of the occupation, employment or illness of either spouse, the separation does not constitute interruption of cohabitation; and

(b)where, after having completed the minimum period of 36 consecutive months of cohabitation required by paragraph 55(2)(a) of the Act, the former spouses were separated for any reason for a period of more than 90 days and subsequently resumed cohabitation for a period of more than 90 days, the cohabitation of the former spouses shall be deemed not to have been interrupted.

(3)For the purposes of section 55 of the Act, where the cohabitation of the spouses is interrupted for more than 90 days as referred to in paragraph (1)(a), the cohabitation shall be deemed to have ceased immediately before the year in which the interruption commenced.

Cohabitation — Division of Unadjusted Pensionable Earnings

78.1 #

(1)In determining, for the purposes of subsections 55.1(4) and 55.2(7) of the Act, the months during which the spouses, former spouses or former common-law partners cohabited,

(a)those months shall, subject to paragraphs (b) and (c), be reckoned as beginning with the first month of the year in which the marriage of the persons subject to the division was solemnized or in which they commenced to cohabit in a conjugal relationship, whichever is applicable;

(b)the persons subject to the division shall be considered not to have cohabited at any time during the year in which they were divorced or their marriage annulled or in which they commenced to live separate and apart; and

(c)where, after having lived separate and apart for one year or more, the persons subject to the division resumed cohabitation for at least one year, the period of that separation shall be considered to have begun with the first month of the year in which they commenced to live separate and apart and to have ended with the last month of the year immediately preceding the year in which they resumed cohabitation.

(2)In determining a continuous period of at least one year for the purposes of subsection 55.1(3) of the Act, such a period shall be considered to be constituted by any period of cohabitation by the persons subject to the division for twelve or more consecutive months, reckoned as beginning with the month in which the marriage was solemnized or in which they commenced to cohabit in a conjugal relationship and ending with the month immediately preceding the month in which they commenced to live separate and apart.

(3)For the purposes of this section, where the persons subject to the division did not have the intention to live separate and apart but were separated by reason of the occupation, employment or illness of either person, the separation does not constitute interruption of cohabitation.

^note

Cohabitation — Assignment of a Retirement Pension

78.2 #

For the purposes of subsection 65.1(8) of the Act, period of cohabitation means the period comprising all months during which the contributor and spouse or common-law partner referred to in subsection 65.1(9) of the Act cohabited, and includes the month in which their marriage was solemnized or in which they commenced to cohabit in a conjugal relationship, whichever is applicable, but does not include any months that are not within their joint contributory period as defined in subsection 65.1(8) of the Act.^note

Pension Adjustments

78.3 #

For the purposes of subsection 46(3.1) of the Act, the adjustment factor for a retirement pension that becomes payable in a month before the month in which the contributor reaches 65 years of age shall be determined by the formula^note

78.4 #

For the purposes of subsection 46(3.1) of the Act, the adjustment factor for a retirement pension that becomes payable in a month after the month in which the contributor reaches 65 years of age shall be determined by the formula^note

Part VIII · Miscellaneous

79 #

The Minister of National Revenue may, on behalf of the Government of Canada, enter into an agreement with

(a)the government of a country other than Canada,

(b)an international organization, or

(c)the government of a province,

for giving effect to the provisions of paragraph 6(2)(h) or 7(1)(e) or (f) of the Act.

80 and 81 #

[Repealed, SOR/99-192, s. 9] (repealed)

82 #

The election referred to in paragraph 11(2)(a) of the Act shall be made by filing with the Minister the form prescribed therefor.^note

83 #

An individual, to whom section 10 of the Act is not applicable because an election made by the individual pursuant to section 11 of the Act has been approved by the Minister, may revoke the election by advising the Minister thereof in writing.^note

83.1 #

The election referred to in subsection 12(1.1) of the Act is made or revoked by providing the prescribed form to an employer of the person.^note

83.2 #

The election referred to in subsection 13(1.1) of the Act is made or revoked by

(a)filing the prescribed form, together with the return of the person’s self-employed earnings for the year, with the Minister within one year from June 15 in the year following the year for which the return is filed; or

(b)filing the prescribed form with the Minister within one year from June 15 in the year following the year for which the return of the person’s self-employed earnings has been filed.

^note

84 #

(1)An individual to whom subsection 13(3) of the Act applies for a year may elect to have the individual’s contributory salary and wages for the year included as self-employed earnings for the purposes of section 10 of the Act by filing with the Minister the form prescribed therefor.

(2)The form referred to in subsection (1) shall be filed by an individual

(a)with his income tax return, or

(b)if his income tax return has already been filed, with the Minister

within one year from April 30th of the year following the year for which he so elects.

84.1 #

For the purposes of paragraph 14(c) of the Act, in the case of an Indian, as defined in the Indian Act, the extent of the income of the Indian for the year from self-employment on a reserve, as defined in the Indian Act, is the amount described in paragraph 14(a) of the Act for that year.^note

Year’s Maximum Pensionable Earnings

Time and Manner of Calculation

85 #

(1)The Year’s Maximum Pensionable Earnings for a year shall be calculated immediately following the date on which the first revision of the Industrial Aggregate in Canada for the month of June of the year preceding that year is published by Statistics Canada.

(2)Where an average for a period is required pursuant to paragraph 18(1)(b) or (c) of the Act, it shall be calculated as the quotient obtained by dividing the aggregate of the Wage Measure for each month in the period by the number of months in the period, adjusted to two digits after the decimal point in accordance with subsection (4).

(3)Where a ratio is calculated pursuant to paragraph 18(1)(b) or (c) of the Act and the ratio contains a fraction that is less than one, the fraction shall be expressed as a decimal fraction of four digits after the decimal point and

(a)the fourth digit after the decimal point shall be dropped if that digit is less than five; or

(b)the third digit after the decimal point shall be increased by one and the fourth digit dropped if the fourth digit is five or greater than five.

(4)Where the quotient obtained pursuant to subsection (2) or the product obtained pursuant to paragraph 18(1)(b) or (c) of the Act contains a fraction that is less than one, the fraction shall be expressed as a decimal fraction of three digits after the decimal point and

(a)the third digit after the decimal point shall be dropped if that digit is less than five; or

(b)the second digit after the decimal point shall be increased by one and the third digit dropped if the third digit is five or greater.

(5)[Repealed, SOR/87-719, s. 1] (repealed)

Application of International Agreements

86 #

The agreements referred to in Schedule IX, which were entered into under subsection 107(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

Interest on Amounts Owing to Her Majesty

87 #

(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

(a)a debt due under subsection 66(2) of the Act in respect of which a penalty has been imposed under section 90.1 of the Act; or

(b)a debt due under subsection 66(2.02) of the Act. (créance)

demand for payment means a demand for payment in writing and includes a notification of a decision to impose a penalty under section 90.1 of the Act or of the amount of a penalty imposed under that section. (demande de paiement)

due date means, in respect of a debt,

(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.

(3)The accrual of interest on a debt, at the rate set out in subsection (4), begins on the due date.

(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 81(2) of the Act, an appeal under section 82 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.

(6)The accrual of interest on a debt or on a portion of the debt, as applicable, ceases on

(a)the day before the day on which a scheduled payment in respect of the debt or a payment of the debt in full is received by Her Majesty;

(b)the day on which the debt or the portion of the debt is remitted under subsection 66(3) of the Act;

(c)the day on which the penalty that constitutes the debt is reduced or the decision imposing that penalty is rescinded under

(i)subsection 90.1(4) of the Act, or

(ii)the latest of the following decisions in respect of a decision or determination of the Minister under section 90.1 of the Act:

(A)a decision of the Minister under subsection 81(2) of the Act, and

(B)a decision on an appeal under section 82 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.

Social Insurance Number

88 #

(1)The Minister or the Minister of National Revenue may cause a Social Insurance Number to be assigned to an individual who has not been assigned a Social Insurance Number.

(2)The Minister or the Minister of National Revenue may cause a Social Insurance Number Card to be issued to an individual to whom a Social Insurance Number was caused to be assigned under subsection (1).

Schedule I

Schedule II

Schedule III · (Section 24)

1 Province of Ontario.2 Province of Alberta.3 Province of Manitoba.4 Province of Newfoundland.5 Province of Nova Scotia.6 Province of British Columbia.7 Province of Saskatchewan.8 Province of Prince Edward Island.9 Province of New Brunswick.

Schedule IV · (Section 24)

1 Province of Ontario(a) Employment as a judge appointed by the Government of Canada.(b) Employment by appointment of Her Majesty in right of Ontario, or of an agent of Her Majesty in right of Ontario, as a member of an agency, board, commission, committee or other incorporated or unincorporated body, who is paid fees or other remuneration on a per diem basis, or a retainer or honorarium, and who is not in the full-time employment of Her Majesty in right of Ontario or of an agent of Her Majesty in right of Ontario.2 Province of Alberta(a) Employment as members of the Legislative Assembly of Alberta and who have not contributed to the General Revenue Fund such contributions as are required by the Public Service Pension Act, being chapter 299, Revised Statutes of Alberta, 1970, as amended.(b) Employment as members of Commissions, Boards or Committees by appointment of Her Majesty in right of Alberta or of an agent of Her Majesty in right of the said Province and who are paid fees or other remuneration on a per diem basis and who are not regularly employed by Her Majesty in right of the Province of Alberta or by an agent of Her Majesty in right of the said Province.(c) Employment to provide services for which the employee is paid a retainer, an honorarium or on a fee basis.3 Province of ManitobaEmployment as members of boards, commissions or committees by appointment of Her Majesty in right of Manitoba or of an agent of Her Majesty in right of that province, who are paid a retainer, an honorarium or on a fee basis.4 Province of Newfoundland(a) Employment as Chairman or a member of(i) the Labour Relations Board of Newfoundland;(ii) the Apprenticeship Board of Newfoundland;(iii) the Minimum Wage Board of Newfoundland;(iv) the Conciliation Boards of Newfoundland;(v) the Apprenticeship Advisory and Examining Committees of Newfoundland;(vi) the Industrial Inquiry Commissions of Newfoundland; or(vii) the Boiler Inspection Advisory Committees of Newfoundland.(b) Employment as Chairman of the St. John’s Metropolitan Area Board.(c) Employment as a member of the Boiler Inspection Board of Examiners of Newfoundland.(d) Employment as(i) a Government of Newfoundland charring contractor;(ii) a part-time medical practitioner or specialist who is paid a fixed annual retainer; or(iii) a local road employee.5 Province of Nova Scotia(a) Employment as a member of a board, commission or agency of Her Majesty in right of Nova Scotia who is employed otherwise than full time as such member.(b) Employment to provide services for which the employee is paid a retainer, an honorarium or on a fee basis.(c) [Repealed, SOR/88-638, s. 1]6 Province of British ColumbiaEmployment as members of agencies, boards, commissions or committees by appointment of Her Majesty in right of British Columbia or of an agent of Her Majesty in right of that province, who are paid fees or other remuneration on a per diem basis.7 Province of Saskatchewan(a) [Repealed, SOR/89-304, s. 1](b) Employment as Judges of the Surrogate Courts of Saskatchewan.(c) Employment as members of Boards, Commissions or Committees by appointment of Her Majesty in right of Saskatchewan, who are paid fees or honorariums on a per diem basis.8 Province of Prince Edward Island(a) Substitute and remedial teachers employed on a casual basis.(b) Highway road section foremen employed on a casual basis and labourers working under their supervision.(c) Persons receiving training allowances during a period of education.9 Province of New BrunswickEmployment as a member or an employee of any of the boards, commissions or committees hereinafter listed, except the employment as a member or an employee thereof whose duties require his full time attention and who receives for performing such duties a regular salary:(a) Advisory Board to the Children’s Hospital School, Lancaster.(b) Advisory Board — Water Authority.(c) Advisory Committee to the Alcohol Education and Rehabilitation Division.(d) Barbering Advisory Committee.(e) Board of Examiners for Stationary Engineers.(f) Business Technology Board.(g) Cancer Advisory Committee.(h) Film Classification Board.(i) Chemical Technology Board.(j) Civil Service Commission.(k) Civil Technology Board.(l) Community Improvement Corporation.(m) Conciliation Board.(n) Electrical & Electronic Technology Board.(o) Farm Adjustment Board.(p) Federal-Provincial Manpower Committee.(q) Fishermen’s Loan Board of New Brunswick.(r) Fitness and Amateur Sport Scholarship and Bursary Selection Committee.(s) Hospital Services Advisory Board.(t) Industrial Development Board.(u) Industrial Relations Board.(v) Land Compensation Board.(w) Loan and Scholarship Advisory Committee.(x) Low Pressure Gas Board of Examiners.(y) Mechanical Technology Board.(z) Medical Review Board.(aa) Minimum Wage Board.(bb) Motor Carrier Board and Public Utilities Board.(cc) Motor Vehicle Dealer Licensing Board.(dd) Motor Vehicle Repair (Mechanical), Barbering, Powderman, Electrical, Plumbing, Heavy Equipment Repair Trade, Refrigeration and Air Conditioning Trade and the Oil Burner Installation and Service Trade Examining Committees.(ee) Natural Products Control Board.(ff) New Brunswick Dairy Products Commission.(gg) New Brunswick Development Corporation.(hh) New Brunswick Electric Power Commission.(ii) New Brunswick Industrial Safety Council.(jj) New Brunswick Liquor Control Commission.(kk) New Brunswick Liquor Licensing Board.(ll) New Brunswick Museum Board.(mm) New Brunswick Parole Board.(nn) New Brunswick Water Authority Board.(oo) Old Age and Blind Assistance Board.(pp) Plumbing Technical Advisory Council.(qq) Provincial Apprenticeship Committee and its 10 Provincial Advisory Committees.(rr) Provincial Equalization and Appeal Board.(ss) Provincial Planning Commission.(tt) Social Assistance Commissioners.(uu) Study Committee on Mental Health.(vv) Tradesmen’s Qualification Board.(ww) Vocational Education Board.(xx) Workmen’s Compensation Board.

Schedule V · (Section 25)

1 Northwest Atlantic Fisheries Organization.2 International Pacific Salmon Fisheries Commission.3 International North Pacific Fisheries Commission.4 Commonwealth of Learning.5 North Pacific Marine Science Organization.6 North Pacific Anadromous Fish Commission.

Schedule VI · (Section 25)

1 Northwest Atlantic Fisheries Organization(a) Employment of a person who is exempt from Canadian income tax by virtue of a Tax Convention to which Canada is a party.(b) Employment of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act.(c) Employment of a person who is exempt from Canadian income tax by virtue of an order of the Governor in Council.(d) Employment of a person who is not(i) a citizen within the meaning of section 3 of the Citizenship Act, or(ii) a permanent resident as defined in subsection 2(1) of the Immigration Act.2 International Pacific Salmon Fisheries Commission(a) Employment of a person who is exempt from Canadian income tax by virtue of a Tax Convention to which Canada is a party.(b) Employment of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act.3 International North Pacific Fisheries Commission(a) Employment of a person who is exempt from Canadian income tax by virtue of a Tax Convention to which Canada is a party.(b) Employment of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act.4 Commonwealth of Learning(a) Employment of a person who is an official of the Commonwealth of Learning.(b) Employment of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act.5 North Pacific Marine Science Organization(a) Employment of a person who is exempt from Canadian income tax by virtue of a Tax Convention to which Canada is a party.(b) Employment of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act.(c) Employment of a person who is exempt from Canadian income tax by virtue of an order of the Governor in Council.(d) Employment of a person who is not(i) a citizen within the meaning of section 3 of the Citizenship Act, or(ii) a permanent resident as defined in subsection 2(1) of the Immigration Act.6 North Pacific Anadromous Fish Commission(a) Employment of a person who is exempt from Canadian income tax by virtue of a Tax Convention to which Canada is a party.(b) Employment of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act.(c) Employment of a person who is exempt from Canadian income tax by virtue of an order of the Governor in Council.(d) Employment of a person who is not(i) a citizen within the meaning of section 3 of the Citizenship Act, or(ii) a permanent resident as defined in subsection 2(1) of the Immigration Act.

Schedule VII · (Section 26)

1 New Zealand.2 [Repealed, SOR/2015-158, s. 3]3 Australia.4 [Repealed, SOR/2015-158, s. 3]5 France6 United States7 [Repealed, SOR/88-239, s. 1]8 Japan.9 India.10 to 12 [Repealed, SOR/88-239, s. 1]13 South Africa.14 [Repealed, SOR/2015-158, s. 3]15 [Repealed, SOR/80-877, s. 2]16 to 19 [Repealed, SOR/2015-158, s. 3]20 Malaysia.21 Senegal.

Schedule VIII · (Section 26)

1 New ZealandEmployment in Canada by the Government of New Zealand of a person who(a) is a subject or citizen of New Zealand; or(b) is exempt from Canadian income tax by virtue of the New Zealand-Canada Tax Convention.2 [Repealed, SOR/2015-158, s. 4]3 AustraliaEmployment in Canada by the Government of Australia of a person who(a) is not a citizen of Canada; or(b) is not permanently resident in Canada.4 [Repealed, SOR/2015-158, s. 4]5 FranceEmployment in Canada by the Government of France of a person who(a) contributes to a pension plan of the French Republic or on behalf of whom contributions are made to a pension plan by the French Republic; or(b) is exempt from Canadian income tax.6 United StatesEmployment in Canada by the Government of the United States of a person who(a) is a citizen of the United States;(b) participates in the Civil Service Retirement System of the United States or other pension plan financed by the Government of the United States, where that person has participated in that System or plan continuously since before October 1, 1983 and has elected not to participate in the Canada Pension Plan; or(c) is not a locally engaged employee of the Government of the United States.7 [Repealed, SOR/88-239, s. 2]8 JapanEmployment in Canada by the Government of Japan of a person who(a) is a national of Japan and is neither a national of nor permanently resident in Canada; or(b) is exempt from Canadian income tax by virtue of the Canada-Japan Income Tax Convention Act, 1965.9 IndiaEmployment in Canada by the Government of India of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act.10 to 12 [Repealed, SOR/88-239, s. 2]13 South AfricaEmployment in Canada by the Government of the Republic of South Africa of a person who is exempt from Canadian income tax by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act.14 [Repealed, SOR/2015-158, s. 4]15 [Repealed, SOR/80-877, s. 3]16 to 19 [Repealed, SOR/2015-158, s. 4]20 MalaysiaEmployment in Canada by the Government of Malaysia of a person who(a) is exempt from Canadian income tax by virtue of paragraph 149(1)(a) of the Income Tax Act; or(b) participates in the Government of Malaysia’s non-contributory gratuity scheme.21 SenegalEmployment in Canada by the Government of Senegal of a person who(a) is a citizen of Senegal and is not permanently resident in Canada; or(b) is exempt from Canadian income tax by virtue of paragraph 149(1)(a) or (b) of the Income Tax Act.

Schedule IX · (Section 86)

Country | AgreementAntigua and BarbudaAntigua-et-Barbuda | Agreement on Social Security between Canada and Antigua and Barbuda, signed at Ottawa on September 2, 1992AustraliaAustralie | 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

Related provisions

— SOR/97-472, s. 4These Regulations apply to amounts and contributions required to be remitted to the Receiver General after October 1997. — 2015, c. 36, s. 27(3)Subsections (1) and (2) apply to amounts and contributions required to be remitted to the Receiver General after 2015.

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.