GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Pension Plan — C-8 15.2
Amount of salary and wages on which second additional contribution made 15.2 (1) The amount of a person’s salary and wages on which a second additional contribution has been made for a year is an amount equal to the product obtained when the ratio referred to in subsection 8(8) is multiplied by the following amount, divided by the second additional contribution rate for employees for the year: (a) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s second additional contribution for the year under this Act or under a provincial pension plan and the amounts determined under clauses 15(1)(b)(ii)(B) and 15.1(1)(b)(ii)(B), minus (b) the amount determined under subsection 8(2). 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 second 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 second 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 second additional contribution for a year is paid by the employer on account of the employee’s second 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. 369
Canada Pension Plan — C-8 15.3
Special rule applicable in prescribed circumstances 15.3 If an employer has filed a return in accordance with this Part showing an amount as the salary and wages on which contributions have been made by an employee for a year under this Act, the amount so shown, multiplied by the contribution rate, the first additional contribution rate or the second additional contribution rate, as the case may be, for employees for the year, may, in prescribed circumstances, be substituted for the amount shown in the return as the aggregate of the amounts deducted by that employer on account of the employee’s contributions for the year under this Act, in calculating the amount to be determined under subsection 15(1), 15.1(1) or 15.2(1). 2016, c. 14, s. 10
Canada Pension Plan — C-8 16
Amount of maximum contributory earnings for a year 16 The amount of the maximum contributory earnings of a person for a year is the amount of his maximum pensionable earnings for the year, minus the amount of his basic exemption for the year. R.S., c. C-5, s. 15
Canada Pension Plan — C-8 17
Amount of maximum pensionable earnings 17 The amount of the maximum pensionable earnings of a person for a year is the amount of the Year’s Maximum Pensionable Earnings except that, (a) for a year in which the person reaches eighteen or seventy years of age or die, in which their contributory period ends under this Act or under a provincial pension plan by reason of disability or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the amount of the maximum pensionable earnings is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year (i) after (A) they reach eighteen years of age, or (B) the disability pension ceases to be payable, or (ii) before (A) they reach seventy years of age, (B) they die, or (C) the month following the month in which their contributory period ends under this Act or under a provincial pension plan by reason of disability, including, if they die, the month in which they die, is of 12; (b) despite paragraph (a), for a year in which an election referred to in subparagraph 12(1)(c)(ii) is made or one referred to in paragraph 13(1)(b) is deemed to be made, the maximum pensionable earnings is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year before the election is made or deemed to be made, as the case may be — minus the number of months that are excluded from the contributory period under this Act or under a provincial pension plan by reason of disability — is of 12; and (c) despite paragraph (a), for a year in which an election referred to in subparagraph 12(1)(c)(ii) is revoked or one referred to in paragraph 13(1)(c) is deemed to be revoked, the maximum pensionable earnings is equal to that proportion of the amount of the Year’s Maximum Pensionable Earnings that the number of months in the year after the election is revoked or deemed to be revoked, as the case may be — minus the number of months after they reach seventy years of age or die, whichever is earlier — is of 12. R.S., 1985, c. C-8, s. 17; R.S., 1985, c. 30 (2nd Supp.), s. 9; 2009, c. 31, s. 28
Canada Pension Plan — C-8 17.1
Amount of additional maximum pensionable earnings 17.1 The amount of the additional maximum pensionable earnings of a person for a year is the amount of the Year’s Additional Maximum Pensionable Earnings except that, (a) for a year in which the person reaches 18 or 70 years of age or dies, in which their contributory period ends under this Act or under a provincial pension plan by reason of disability or in which a disability pension ceases to be payable to them under this Act or under a provincial pension plan, the amount of the additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year (i) after (A) they reach 18 years of age, or (B) the disability pension ceases to be payable, or (ii) before (A) they reach 70 years of age, (B) they die, or (C) the month following the month in which their contributory period ends under this Act or under a provincial pension plan by reason of disability, including, if they die, the month in which they die, is of 12; (b) despite paragraph (a), for a year in which an election referred to in subparagraph 12(1)(c)(ii) is made or one referred to in paragraph 13(1)(b) is deemed to be made, the additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year before the election is made or deemed to be made, as the case may be — minus the number of months that are excluded from the contributory period under this Act or under a provincial pension plan by reason of disability — is of 12; and (c) despite paragraph (a), for a year in which an election referred to in subparagraph 12(1)(c)(ii) is revoked or one referred to in paragraph 13(1)(c) is deemed to be revoked, the additional maximum pensionable earnings is equal to that proportion of the amount of the Year’s Additional Maximum Pensionable Earnings that the number of months in the year after the election is revoked or deemed to be revoked, as the case may be — minus the number of months after they reach 70 years of age or die, whichever is earlier — is of 12. 2016, c. 14, s. 11
Canada Pension Plan — C-8 18
that twelve month period calculated on the new time or content basis shall be adjusted by the Minister, on the advice of the Chief Statistician of Canada, to reflect the former time or content basis, and any other averages that are calculated in determining the Year’s Maximum Pensionable Earnings for the year following that twelve month period shall be adjusted accordingly. Limitation on adjustment (8) Subsection (7) shall cease to apply when the Industrial Aggregate or the other measure referred to in paragraph (5)(b) for a month has been calculated on the new time or content basis referred to in that subsection for a period of twenty-four consecutive months ending on June 30 of a year. R.S., 1985, c. C-8, s. 18; R.S., 1985, c. 30 (2nd Supp.), s. 10; 1991, c. 44, s. 2
Canada Pension Plan — C-8 18.1
Amount of Year’s Additional Maximum Pensionable Earnings 18.1 (1) The amount of a Year’s Additional Maximum Pensionable Earnings is (a) for 2024, 1.07 multiplied by the Year’s Maximum Pensionable Earnings for that year; and (b) for 2025 and each subsequent year, 1.14 multiplied by the Year’s Maximum Pensionable Earnings for that year. Rounding (2) If the amount calculated in accordance with subsection (1) for any year is not a multiple of $100, the Year’s Additional Maximum Pensionable Earnings for that year is the amount that is the next multiple of $100 below that amount. 2016, c. 14, s. 12
Canada Pension Plan — C-8 20
Amount of Year’s Basic Exemption 20 (1) Subject to subsection (2), the amount of a Year’s Basic Exemption is the highest multiple of $100 that is less than or equal to 10% of the Year’s Maximum Pensionable Earnings for the year. Limitation (2) For each year after 1997 the amount of a Year’s Basic Exemption is $3,500. R.S., 1985, c. C-8, s. 20; 1997, c. 40, s. 61
Canada Pension Plan — C-8 21
whom the remuneration was payable. Interest on amounts not remitted (6) Where an employer has failed to remit to the Receiver General an amount that the employer was required to remit at the time when he was required to do so, the employer shall pay to the Receiver General interest on that amount at the prescribed rate computed from the day on which the employer was so required to remit the amount to the day of remittance of the amount to the Receiver General. Penalty for failure to remit (7) Every employer who in a calendar year fails to remit to the Receiver General an amount that the employer is required to remit at the time when he is required to do so is liable to a penalty of (a) subject to paragraph (b), if (i) the Receiver General receives that amount on or before the day it was due, but that amount is not paid in the manner required, three per cent of that amount, (ii) the Receiver General receives that amount (A) no more than three days after it was due, three per cent of that amount, (B) more than three days and no more than five days after it was due, five per cent of that amount, or (C) more than five days and no more than seven days after it was due, seven per cent of that amount, or (iii) that amount is not paid or remitted on or before the seventh day after it was due, ten per cent of that amount; or (b) where at the time of the failure a penalty under this subsection was payable by the employer in respect of an amount that the employer was required to remit during the year and the failure was made knowingly or under circumstances amounting to gross negligence, twenty per cent of the amount. R.S., 1985, c. C-8, s. 21; R.S., 1985, c. 6 (1st Supp.), s. 1, c. 46 (4th Supp.), s. 1; 1991, c. 49, s. 205; 1993, c. 24, s. 143; 1997, c. 40, s. 62; 2008, c. 28, s. 38; 2011, c. 24, s. 175; 2016, c. 14, s. 13; 2018, c. 12, s. 370
Canada Pension Plan — C-8 21.01
Excess payment — amount deemed not deducted 21.01 (1) Subject to subsection (2), an amount deducted by an employer under subsection 21(1) for a year after 2015 in respect of an excess payment that was paid — as a result of a clerical, administrative or system error — as remuneration to an employee in respect of pensionable employment is deemed not to have been deducted for the purposes of this Act if (a) before the end of the third year after the calendar year in which the amount was deducted, (i) the employer elects to have this section apply in respect of the amount, and (ii) the employee has repaid, or made an arrangement to repay, the employer; (b) the employer has not filed an information return correcting for the excess payment before making the election referred to in subparagraph (a)(i); and (c) any additional conditions specified by the Minister are met. Determination of amount (2) For the purposes of subsection (1), the amount that is deemed not to have been deducted is the amount that was deducted by the employer or, if the amount determined by the following formula is less than the amount that was deducted by the employer, the amount determined by the formula A − B where A is the aggregate of all amounts that were deducted by the employer as the employee’s contributions for the year in question; and B is the aggregate of all amounts that would have been deducted by the employer as the employee’s contributions for that year had the employer not made the excess payment referred to in subsection (1). 2019, c. 29, s. 45
Canada Pension Plan — C-8 21.1
Liability 21.1 (1) If an employer who fails to deduct or remit an amount as and when required under subsection 21(1) is a corporation, the persons who were the directors of the corporation at the time when the failure occurred are jointly and severally or solidarily liable, together with the corporation, to pay to Her Majesty that amount and any interest or penalties relating to it. Application of Income Tax Act provisions (2) Subsections 227.1(2) to (7) of the Income Tax Act apply, with such modifications as the circumstances require, in respect of a director of a corporation referred to in subsection (1). Assessment provisions applicable to directors (3) The provisions of this Act respecting the assessment of an employer for an amount payable by the employer under this Act and respecting the rights and obligations of an employer so assessed apply in respect of a director of a corporation in respect of an amount payable by the director under subsection (1) in the same manner and to the same extent as if the director were the employer referred to in those provisions. R.S., 1985, c. 6 (1st Supp.), s. 2; 2004, c. 25, s. 112(E)
Canada Pension Plan — C-8 22
Minister may assess amount payable 22 (1) The Minister may assess an employer for an amount payable by him under this Act, or may re-assess the employer or make additional assessments as the circumstances require, and the expression assessment when used in this Act with reference to any action so taken by the Minister under this section includes any such re-assessment or additional assessment. Notice of assessment and liability of employer (2) After assessing an employer for an amount payable by him under this Act, the Minister shall send the employer a notice of assessment, and on that notice being sent to the employer, the assessment shall be deemed to be valid and binding, subject to being varied or vacated on appeal under this Act, and the employer is liable to pay to Her Majesty the amount thereof forthwith. Limitation on assessments (3) Notwithstanding subsection (1) or (2), no assessment, re-assessment or additional assessment of an amount payable by an employer under this Act may be made by the Minister under this section after four years have elapsed from the earliest of the days on or before which any contribution in relation to which that amount is payable should have been paid, unless the employer has made any misrepresentation or committed any fraud in filing any return or in supplying any information pursuant to this Part in relation thereto. R.S., c. C-5, s. 23
Canada Pension Plan — C-8 23
n assignee, liquidator, receiver, receiver-manager, administrator, executor, liquidator of a succession or any other like person, in this section referred to as the “responsible representative” , administering, winding-up, controlling or otherwise dealing with a property, business or estate of another person, before distributing to one or more persons any property over which he or she has control in his or her capacity as the responsible representative, shall obtain a certificate from the Minister certifying that all amounts (a) for which any employer is liable under this Act up to and including the date of distribution, and (b) for the payment of which the responsible representative is or can reasonably be expected to become liable in his capacity as the responsible representative have been paid or that security for the payment thereof has been accepted by the Minister. Personal liability (5.1) Where a responsible representative distributes to one or more persons property over which he has control in his capacity as the responsible representative, without obtaining a certificate under subsection (5) in respect of the amounts referred to in that subsection, the responsible representative is personally liable for the payment of those amounts to the extent of the value of the property distributed and the Minister may assess the responsible representative therefor in the same manner and with the same effect as an assessment made under section 22. Trustee in bankruptcy (6) Where an employer has become a bankrupt, the trustee in bankruptcy shall be deemed to be the agent of the bankrupt for all purposes of this Act. (7) to (13) [Repealed, 1993, c. 24, s. 154] R.S., 1985, c. C-8, s. 23; R.S., 1985, c. 5 (2nd Supp.), s. 1, c. 38 (3rd Supp.), s. 1; 1991, c. 49, s. 206; 1992, c. 27, s. 90; 1993, c. 24, s. 154; 1994, c. 21, s. 123; 1997, c. 40, s. 63; 1998, c. 19, s. 252; 2000, c. 30, s. 155; 2004, c. 25, s. 113; 2005, c. 47, s. 137; 2007, c. 36, s. 108; 2016, c. 14, s. 14(F)
Canada Pension Plan — C-8 24
Books and records 24 (1) Every employer paying remuneration to an employee employed by him in pensionable employment shall keep records and books of account at his place of business or residence in Canada, or at such other place as may be designated by the Minister, in such form and containing such information as will enable any contributions payable under this Act or any contributions or other amounts that should have been deducted or paid to be determined, and where any such employer has failed to keep adequate records and books of account, the Minister may require him to keep such records and books of account as he may specify, and the employer shall thereafter keep records and books of account as so required. Keeping of records and books of account (2) Every employer required by this section to keep records and books of account shall retain those records and books of account and every account and voucher necessary to verify the information contained therein until the expiration of six years from the end of the year in respect of which those records and books of account are kept or until written permission for their prior disposal is given by the Minister. Electronic records (2.1) Every employer required by this section to keep records who does so electronically shall retain them in an electronically readable format for the retention period referred to in subsection (2). Exemption (2.2) The Minister may, on such terms and conditions as are acceptable to the Minister, exempt an employer or a class of employers from the requirement in subsection (2.1). Retention for ruling or appeal (3) If the employer or an employee of the employer is subject to a ruling under section 26.1 or has made an appeal to the Minister under section 27 or 27.1, the employer shall retain every record, book of account, account and voucher necessary for dealing with the ruling or the appeal until the ruling is made or the appeal is disposed of and any further appeal is disposed of or the time for filing a further appeal has expired. R.S., 1985, c. C-8, s. 24; 1991, c. 49, s. 207; 1997, c. 40, s. 64; 1998, c. 19, s. 253
Canada Pension Plan — C-8
authorized person means a person authorized by the Minister for the purposes of this section; ( personne autorisée )
Canada Pension Plan — C-8
documents includes money, securities and any of the following, whether computerized or not: books, records, letters, telegrams, vouchers, invoices, accounts and statements (financial or otherwise); ( documents )
Canada Pension Plan — C-8 (a)
dwelling-house means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes (a) a building within the curtilage of a dwelling-house that is connected to it by a doorway or by a covered and enclosed passageway, and (b) a unit that is designed to be mobile and to be used as a permanent or temporary residence and that is being used as such a residence; ( maison d’habitation )
Canada Pension Plan — C-8
judge means a judge of a superior court having jurisdiction in the province where the matter arises or a judge of the Federal Court. ( juge )
Canada Pension Plan — C-8 26
No action against person deducting 26 (1) No action lies against any person for deducting any sum of money in compliance or intended compliance with this Act. Receipt of Minister sufficient discharge (2) The receipt of the Minister for an amount deducted by any person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to his creditor with respect thereto to the extent of the amount referred to in the receipt. R.S., c. C-5, s. 27
Canada Pension Plan — C-8 26.1
Request for ruling 26.1 (1) The Minister of Employment and Social Development, an employer, an employee or a person claiming to be an employer or an employee may request an officer of the Canada Revenue Agency authorized by the Minister of National Revenue to make a ruling on any of the following questions: (a) whether an employment is pensionable; (b) how long an employment lasts, including the dates on which it begins and ends; (c) what is the amount of any earnings from pensionable employment; (d) whether a contribution is payable; (e) what is the amount of a contribution that is payable; and (f) who is the employer of a person in pensionable employment. Time limit (2) The Minister of Employment and Social Development may request a ruling at any time, but a request by any other person must be made before June 30 of the year after the year in respect of which the question relates. Ruling (3) The authorized officer shall make the ruling within a reasonable time after receiving the request. Presumption (4) Unless a ruling has been requested with respect to a person in pensionable employment, (a) an amount deducted from the remuneration of the person or paid by an employer as a contribution for the person is deemed to have been deducted or paid in accordance with this Act; or (b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act. 1997, c. 40, s. 65; 1999, c. 17, s. 111; 2005, c. 35, s. 67, c. 38, s. 138; 2012, c. 19, s. 694; 2013, c. 40, s. 238
Canada Pension Plan — C-8 27
Appeal of rulings 27 An appeal to the Minister from a ruling may be made by the Minister of Employment and Social Development at any time, and by any other person concerned within 90 days after the person is notified of the ruling. R.S., 1985, c. C-8, s. 27; 1993, c. 24, s. 144; 1994, c. 13, s. 8; 1997, c. 40, s. 65; 2005, c. 35, s. 67; 2012, c. 19, s. 694; 2013, c. 40, s. 238
Canada Pension Plan — C-8 27.1
Appeal of assessments 27.1 An employer who has been assessed under section 22 may appeal to the Minister for a reconsideration of the assessment, either as to whether an amount should be assessed as payable or as to the amount assessed, within 90 days after being notified of the assessment. 1997, c. 40, s. 65