GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Pension Plan — C-8
total pensionable earnings of a contributor means an amount calculated in accordance with section 50; ( total des gains ouvrant droit à pension )
Canada Pension Plan — C-8
total pensionable earnings of a contributor attributable to base contributions made under this Act [Repealed, 2018, c. 12, s. 361]
Canada Pension Plan — C-8
total second additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.2; ( total des deuxièmes gains supplémentaires ouvrant droit à pension )
Canada Pension Plan — C-8
unadjusted pensionable earnings means base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings; ( gains non ajustés ouvrant droit à pension )
Canada Pension Plan — C-8
Year’s Additional Maximum Pensionable Earnings has the meaning assigned by section 18.1; ( maximum supplémentaire des gains annuels ouvrant droit à pension )
Canada Pension Plan — C-8
Year’s Basic Exemption has the meaning assigned by section 20; ( exemption de base de l’année )
Canada Pension Plan — C-8
Year’s Maximum Pensionable Earnings has the meaning assigned by section 18. ( maximum des gains annuels ouvrant droit à pension )
Canada Pension Plan — C-8 (a)
province providing a comprehensive pension plan means a province prescribed by a regulation made on the recommendation of the Minister of Employment and Social Development for the purposes of this Act as a province (a) the government of which has, on or before May 3, 1965, signified the intention of that province to provide for the establishment and operation in that province, in lieu of the operation therein of this Act, of a plan of old age pensions and supplementary benefits providing for the making of contributions thereunder commencing with the year 1966 and providing for the payment of benefits thereunder comparable to those provided by this Act, or (b) the government of which has, at any time after May 3, 1965, given notice in writing to the Minister of Employment and Social Development of the intention of that province to provide (i) for the establishment and operation in that province, in lieu of the operation therein of this Act, of a plan of old age pensions and supplementary benefits providing for the making of contributions thereunder commencing with the third year following the year in which the notice was given and providing for the payment of benefits thereunder comparable to those then provided by this Act or by any provincial pension plan other than that plan, and (ii) for the assumption under that plan of all obligations and liabilities accrued or accruing to the first day of that third year with respect to the payment of benefits under this Act attributable to contributions made under this Act in respect of employment in that province or in respect of self-employed earnings of persons resident in that province; ( province instituant un régime général de pensions )
Canada Pension Plan — C-8
provincial pension plan means a plan of old age pensions and supplementary benefits for the establishment and operation of which provision has been made as described in paragraph (a) or (b) of the definition province providing a comprehensive pension plan under a law of a province providing a comprehensive pension plan. ( régime provincial de pensions )
Canada Pension Plan — C-8 4.1
Minister’s power 4.1 The Minister of National Revenue may use electronic means to create, communicate, make available, collect, receive, store or otherwise deal with documents or information under this Act. 2007, c. 11, s. 1; 2012, c. 19, s. 226
Canada Pension Plan — C-8 5
Definition of Minister 5 (1) In this Part, Minister means the Minister of National Revenue. Delegation (2) The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part. R.S., 1985, c. C-8, s. 5; 1998, c. 19, s. 251
Canada Pension Plan — C-8 6
Pensionable employment 6 (1) Pensionable employment is (a) employment in Canada that is not excepted employment; (b) employment in Canada under Her Majesty in right of Canada that is not excepted employment; or (c) employment included in pensionable employment by a regulation made under section 7. Excepted employment (2) Excepted employment is (a) employment in agriculture or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering by an employer who either pays the employee less than two hundred and fifty dollars in cash remuneration in a year or employs the employee, on terms providing for payment of cash remuneration, for a period of less than twenty-five working days in a year; (b) employment of a casual nature otherwise than for the purpose of the employer’s trade or business; (c) employment as a teacher on exchange from a country other than Canada; (d) employment of a person by the person’s spouse or common-law partner, unless the remuneration paid to the person may be deducted under the Income Tax Act in computing the income of the spouse or common-law partner; (e) employment of a member of a religious order who has taken a vow of perpetual poverty and whose remuneration is paid either directly or by the member to the order; (f) employment for which no cash remuneration is paid where the person employed is the child of, or is maintained by, the employer; (g) employment as a member of the Canadian Forces or the Royal Canadian Mounted Police, except as provided by any other Act of Parliament; (h) employment in Canada by an employer who employs persons in Canada but under the terms of a reciprocal agreement between the Government of Canada and the government of another country is exempt from liability to make the contributions imposed on an employer by this Act; (i) employment by Her Majesty in right of a province or by an agent of Her Majesty in right of a province; (j) employment in Canada by the government of a country other than Canada or by an international organization; (j.1) employment of an Indian, as defined in the Indian Act , in respect of which the earnings are not included in computing income for purposes of the Income Tax Act ; or (k) employment excepted from pensionable employment by a regulation made under section 7. R.S., 1985, c. C-8, s. 6; R.S., 1985, c. 30 (2nd Supp.), s. 2; 2000, c. 12, s. 43; 2016, c. 14, s. 2
Canada Pension Plan — C-8 8
 the prorated portion of the employee’s additional maximum pensionable earnings for the year is the product obtained when the employee’s additional maximum pensionable earnings is multiplied by the ratio that (a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment, bears to (b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment. Prorated portion of employee’s maximum pensionable earnings (9) For the purposes of subparagraph (2)(a.2)(ii), the prorated portion of the employee’s maximum pensionable earnings for the year is the product obtained when the employee’s maximum pensionable earnings for the year is multiplied by the ratio that (a) the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment, bears to (b) the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment. Prorated portion of employee’s additional maximum pensionable earnings (10) For the purposes of subparagraph (2)(d)(i), the prorated portion of the employee’s additional maximum pensionable earnings for the year is the difference between the employee’s additional maximum pensionable earnings, determined without taking into account paragraphs 17.1(b) and (c), and the prorated portion calculated under subsection (8). Prorated portion of employee’s maximum pensionable earnings (11) For the purposes of subparagraph (2)(d)(ii), the prorated portion of the employee’s maximum pensionable earnings for the year is the difference between the employee’s maximum pensionable earnings, determined without taking into account paragraphs 17(b) and (c), and the prorated portion calculated under subsection (9). R.S., 1985, c. C-8, s. 8; R.S., 1985, c. 30 (2nd Supp.), s. 3; 1997, c. 40, s. 58; 2011, c. 24, s. 173; 2013, c. 33, s. 155; 2016, c. 14, s. 3; 2018, c. 12, s. 362
Canada Pension Plan — C-8 9
pect to the employee’s contributions. Self-employment succeeded by employment (3) For the application of subsections (1), (1.1) and (1.2) and 8(1), (1.1) and (1.2) and section 21, if a person, in a year, is self-employed, ceases to be self-employed and becomes an employee of a corporation that is controlled by the person, the corporation may (a) take into account the amount of contributory self-employed earnings of the person in the year as contributory salary and wages paid by the corporation to the employee in that year; and (b) take into account one half of the contributions by the person in respect of self-employed earnings in the year as an amount deducted, remitted or contributed in relation to employee’s contributions for that year, and one half of that amount as an amount remitted or contributed in relation to employer’s contributions for that year. R.S., 1985, c. C-8, s. 9; R.S., 1985, c. 30 (2nd Supp.), s. 3; 2004, c. 22, s. 15; 2011, c. 24, s. 174; 2016, c. 14, s. 4; 2018, c. 12, s. 363
Canada Pension Plan — C-8 10
on may (a) take into account the amount of contributory salary and wages paid by the corporation to the employee in the year as contributory self-employed earnings of the person in the year; and (b) take into account the amounts deducted, remitted or contributed by the corporation in relation to the employee’s contributions and the employer’s contributions in respect of the person for the year as contributions by the person in respect of self-employment earnings in that year. R.S., 1985, c. C-8, s. 10; R.S., 1985, c. 30 (2nd Supp.), s. 3; 2004, c. 22, s. 16; 2016, c. 14, s. 5; 2018, c. 12, s. 364
Canada Pension Plan — C-8 11
Election not to contribute in respect of self-employed earnings 11 (1) Subject to subsections (2) and (5), section 10 does not apply with respect to any year in respect of any individual who, being a member of a religious sect or a division of a religious sect certified by the Minister pursuant to subsection (6), elects not to make a contribution with respect to that year. Idem (2) An election referred to in subsection (1) shall (a) be made in such manner and form as may be prescribed; (b) commence to have effect, if approved by the Minister, on and from January 1 of the year in which the election is filed with the Minister; and (c) cease to have effect on January 1 of the year next following the day on which a revocation of the election made in prescribed manner is received by the Minister. Minister to be satisfied (3) The Minister shall approve an election referred to in subsection (1) where he is satisfied that (a) the person making the election (i) is a member of a religious sect or a division of a religious sect that has been certified pursuant to subsection (6), and (ii) has been certified as such a member by a spokesman for that sect or division; and (b) the spokesman (i) has been authorized by the sect or division to certify persons as being members of the sect or division, and (ii) has certified that the sect or division maintains tenets, teachings and practices of kinds referred to in subparagraphs (6)(a)(i) and (ii). Return of contribution (4) Any contribution made by a contributor with respect to a year for which he elects under this section not to make a contribution shall, on application, be returned to him. Only one election permitted (5) Where an individual who has elected not to make a contribution with respect to any year revokes the election, he may not make an election under this section with respect to any subsequent year. Certification of religious sect or division (6) The Minister shall certify a religious sect or a division of a religious sect for the purposes of this section where (a) he is satisfied that the religious sect (i) is a religious organization that has established tenets and teachings that oppose the acceptance of benefits from any private or public insurance that provides for payments in the event of death, disability, old age or retirement, (ii) does, as a practice, make provisions for the support of dependent members that are reasonable in view of their general level of living, and (iii) was in existence in Canada on January 1, 1966 and has been maintaining the tenets, teachings and practices referred to in subparagraphs (i) and (ii) since that date; and (b) the religious sect or division thereof has applied to him in prescribed form for certification. 1974-75-76, c. 4, s. 7
Canada Pension Plan — C-8 11.1
Contribution rate — 1966 to 1986 11.1 (1) The contribution rate for the years 1966 to 1986 is: (a) for employees, 1.8% of contributory wages and salaries; (b) for employers, 1.8% of contributory wages and salaries; and (c) for self-employed persons, 3.6% of contributory self-employed earnings. Contribution rates after 1986 (2) The contribution rate for employees, employers and self-employed persons for 1987 and subsequent years is as set out in Schedule 1, as amended from time to time under section 113.1. R.S., 1985, c. 30 (2nd Supp.), s. 4; 1997, c. 40, s. 59; 2016, c. 14, s. 6
Canada Pension Plan — C-8 11.2
First and second additional contribution rates 11.2 The first additional contribution rate and the second additional contribution rate for employees, employers and self-employed persons for 2019 and subsequent years is as set out in Schedule 2, as amended from time to time under section 113.1. 2016, c. 14, s. 7
Canada Pension Plan — C-8 13
ditional contribution has been made for the year by the person under a provincial pension plan, (ii) the lesser of (A) the aggregate of all amounts deducted as prescribed on account of the person’s basic exemption for the year by one or more employers under section 8 and all amounts deducted as prescribed by or under a provincial pension plan on account of any like exemption for the year by one or more employers under that plan, and (B) the person’s basic exemption for the year, and (iii) the amount calculated under subsection (3) or (3.1), if any. Self-employed earnings where resident in province (4) A reference in this Act to the contributory self-employed earnings of a person for a year shall, in relation to any self-employed earnings of a person who was resident on the last day of the year in a province providing a comprehensive pension plan, be construed as a reference to his self-employed earnings for the year as such earnings are required to be computed under the provincial pension plan of that province. R.S., 1985, c. C-8, s. 13; R.S., 1985, c. 30 (2nd Supp.), s. 6; 1997, c. 40, s. 60; 2009, c. 31, s. 27; 2016, c. 14, s. 9; 2018, c. 12, s. 366
Canada Pension Plan — C-8 14
Amount of self-employed earnings for a year 14 The amount of the self-employed earnings of a person for a year is the aggregate of (a) an amount equal to (i) his income for the year from all businesses, other than a business more than fifty per cent of the gross revenue of which consisted of rent from land or buildings, carried on by him, minus (ii) all losses sustained by him in the year in carrying on those businesses, as such income and losses are computed under the Income Tax Act , except any such income or losses from the performance of services described in paragraph 7(1)(d) that has been included in pensionable employment by a regulation made under subsection 7(1) or by a regulation made under a provincial pension plan, (b) his income for the year from employment described in paragraph 7(2)(e) that has been excepted from pensionable employment by a regulation made under subsection 7(2) or by a regulation made under a provincial pension plan, as that income is computed under the Income Tax Act , and (c) in the case of an Indian, as defined in the Indian Act , to the extent provided by regulations and subject to any conditions prescribed by those regulations, his income for the year from self-employment on a reserve, as defined in the Indian Act , that is not otherwise included in computing income for the purposes of the Income Tax Act . R.S., 1985, c. C-8, s. 14; R.S., 1985, c. 30 (2nd Supp.), s. 7
Canada Pension Plan — C-8 14.1
Idem 14.1 For the purposes of paragraph 14(a), where a member of a family in a congregation is specified in an election under subsection 143(2) of the Income Tax Act for a year, such part of the total of all amounts allocated to the family under that subsection for the year as may reasonably be regarded as having been derived from a business carried on by the congregation shall be deemed to be the member’s income (as computed under that Act) from such a business carried on by the member. 1991, c. 49, s. 204
Canada Pension Plan — C-8 15
Amount of salary and wages on which base contribution made 15 (1) The amount of a person’s salary and wages on which a base contribution has been made for a year is the greater of the following amounts, divided by the contribution rate for employees for the year: (a) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act, minus the portion of those amounts that exceeds the amount determined under paragraph 8(2)(a), and (b) an amount equal to (i) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act or under a provincial pension plan, minus (ii) the sum of (A) the amount determined under paragraph 8(2)(b), and (B) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year under this Act or under a provincial pension plan, minus the sum of the amounts determined under paragraphs 8(2)(a) and (b). Employer’s failure to deduct amount (1.1) For the purposes of subsection (1), if an employer has failed to deduct an amount as required from the person’s remuneration on account of the employee’s base contribution for the year and that person has, before June 30 of the following year, notified the Minister of the employer’s failure to so deduct that amount, an amount equal to the amount that should have been so deducted by the employer on account of that contribution is added to the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year. Effect of payment by employer of amount not deducted as required (2) For the purposes of subsection 8(2) and this section, if an amount that an employer has failed to deduct as required from the remuneration of an employee on account of the employee’s base contribution for a year is paid by the employer on account of the employee’s base contribution for that year, the amount so paid is deemed to have been deducted by the employer on account of that contribution. R.S., 1985, c. C-8, s. 15; R.S., 1985, c. 30 (2nd Supp.), s. 8; 2016, c. 14, s. 10; 2018, c. 12, s. 367
Canada Pension Plan — C-8 15.1
Amount of salary and wages on which first additional contribution made 15.1 (1) The amount of a person’s salary and wages on which a first additional contribution has been made for a year is the greater of the following amounts, divided by the first additional contribution rate for employees for the year: (a) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act, minus the portion of those amounts that exceeds the amount determined under paragraph 8(2)(a.1), and (b) an amount equal to (i) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act or under a provincial pension plan, minus (ii) the sum of (A) the amount determined under paragraph 8(2)(c), and (B) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year under this Act or under a provincial pension plan, minus the sum of the amounts determined under paragraphs 8(2)(a.1) and (c). Employer’s failure to deduct amount (1.1) For the purposes of subsection (1), if an employer has failed to deduct an amount as required from the person’s remuneration on account of the employee’s first additional contribution for the year and that person has, before June 30 of the following year, notified the Minister of the employer’s failure to so deduct that amount, an amount equal to the amount that should have been so deducted by the employer on account of that contribution is added to the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s first additional contribution for the year. Effect of payment by employer of amount not deducted as required (2) For the purposes of subsection 8(2) and this section, if an amount that an employer has failed to deduct as required from the remuneration of an employee on account of the employee’s first additional contribution for a year is paid by the employer on account of the employee’s first additional contribution for that year, the amount so paid is deemed to have been deducted by the employer on account of that contribution. 2016, c. 14, s. 10; 2018, c. 12, s. 368