Canada Pension Plan — C-8 2
Definitions 2 (1) In this Act, additional maximum pensionable earnings of a person for a year has the meaning assigned by section 17.1; ( maximum supplémentaire des gains ouvrant droit à pension ) applicant means, in Part II, (a) a person or an estate that has applied for a benefit, (b) a person who has applied for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c), or (c) a person in respect of whom a division of unadjusted pensionable earnings has been approved under paragraph 55.1(1)(a); ( requérant ) average monthly pensionable earnings of a person means an amount calculated in accordance with section 47 or 48; ( moyenne mensuelle des gains ouvrant droit à pension ) balance-due day of a person for a year means (a) where the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and (b) in any other case, April 30 in the immediately following year; ( date d’exigibilité du solde ) base contribution means a contribution under subsection 8(1), 9(1) or 10(1); ( cotisation de base ) base unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53; ( gains non ajustés de base ouvrant droit à pension ) basic exemption of a person for a year means an amount calculated in accordance with section 19; ( exemption de base ) beneficiary means a person, estate or other body to whom a benefit has become payable; ( bénéficiaire ) benefit means a benefit payable under this Act and includes a pension; ( prestation ) business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment; ( entreprise ) common-law partner , in relation to a contributor, means a person who is cohabiting with the contributor in a conjugal relationship at the relevant time, having so cohabited with the contributor for a continuous period of at least one year. For greater certainty, in the case of a contributor’s death, the relevant time means the time of the contributor’s death; ( conjoint de fait ) Consumer Price Index means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act ; ( indice des prix à la consommation ) contribution means a contribution under this Act; ( cotisation ) contribution rate , in respect of an employee, an employer and a self-employed person for a year, means the contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.1; ( taux de cotisation ) contributor means a person who has made an employee’s contribution or a contribution in respect of the person’s self-employed earnings, and includes a person the amount of whose earnings on which a contribution has been made for a year under this Act calculated as provided in subparagraph 53(1)(b)(i) exceeds zero and a person to whom unadjusted pensionable earnings have been attributed under section 55, 55.1 or 55.2; ( cotisant ) contributory period of a contributor has, subject to paragraph 44(2)(b) and subsections 44(5) and 56(5), the meaning assigned by section 49; ( période cotisable ) contributory salary and wages of a person for a year means an amount calculated in accordance with section 12; ( traitement et salaire cotisables ) contributory self-employed earnings of a person for a year means an amount calculated in accordance with section 13; ( gains cotisables provenant du travail qu’une personne exécute pour son propre compte ) deduct includes withhold; ( déduire ) disabled has the meaning assigned by section 42; ( invalide ) employee includes an officer; ( employé ) employer means a person liable to pay salary, wages or other remuneration in relation to employment, and, in relation to an officer, includes the person from whom the officer receives their remu