GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Pension Plan — C-8 52.2
Earnings for which second additional contribution deemed for month 52.2 (1) For the purpose of calculating the second additional pensionable earnings of a contributor for a month in any year for which they have made a second additional contribution, that contribution is deemed to have been made for all months in the year, and the earnings for which the contributor is deemed to have made that contribution for each month in the year are an amount calculated by dividing their second additional unadjusted pensionable earnings for the year by 12, except that (a) for a year in which the contributor reaches 18 years of age, the second additional contribution is deemed to have been made for earnings for the months in the year after they reached that age; and (b) for a year in which the contributor reaches 70 years of age or dies or in which a retirement pension becomes payable to them under this Act or under a provincial pension plan, the second additional contribution is deemed to have been made for earnings for the months in the year before they reached 70 years of age or died or before the retirement pension became payable, as the case may be. If paragraph (a) or (b) applies, the earnings for which the contributor is deemed to have made a second additional contribution for each such month are an amount calculated by dividing their second additional unadjusted pensionable earnings for that year by the number of those months. If no second additional contribution made (2) For the purpose of calculating the second additional pensionable earnings of a contributor for a month in any year for which the contributor made no second additional contribution, the amount of the earnings for which that contribution is deemed to have been made for any month in the year is deemed to be zero. When second additional contribution deemed to have been made (3) For the purposes of this Part, a contributor is deemed to have made a second additional contribution for earnings for any month for which a second additional contribution is deemed by subsection (1) to have been made by them. 2016, c. 14, s. 27; 2018, c. 12, s. 376
Canada Pension Plan — C-8 53
Base unadjusted pensionable earnings for a year 53 (1) Subject to section 54, the base unadjusted pensionable earnings of a contributor for a year are an amount equal to (a) the aggregate of (i) his contributory salary and wages for the year, and (ii) his contributory self-employed earnings for the year in the case of an individual described in section 10, (b) the aggregate of (i) the contributor’s earnings on which a base contribution has been made for the year under this Act, calculated as the aggregate of (A) the contributor’s salary and wages on which a base contribution has been made for the year, and (B) the amount of any base contribution required to be made by the contributor for the year in respect of the contributor’s self-employed earnings divided by the contribution rate for self-employed persons for the year, (ii) the contributor’s earnings on which a base contribution has been made for the year under a provincial pension plan, calculated as the aggregate of (A) the amount that is determined in the prescribed manner to be the contributor’s salary and wages on which a base contribution has been made for the year by the contributor under a provincial pension plan, and (B) the amount of any base contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the contribution rate for self-employed persons for the year, and (iii) his basic exemption for the year, or (c) his maximum pensionable earnings for the year, whichever is the least, except that if the amount calculated as provided in paragraph (a) is equal to or less than the amount of the contributor’s basic exemption for the year, the contributor’s base unadjusted pensionable earnings for that year are deemed to be zero. Year in which retirement pension commences (2) For the purposes of subsection (1), for the year in which a retirement pension becomes payable under this Act, (a) the contributor’s basic exemption is equal to that proportion of the amount of the Year’s Basic Exemption that the number of months in the year that are not excluded from the contributory period — and are before the retirement pension becomes payable — is of 12; and (b) the contributor’s 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 that are not excluded from the contributory period — and are before the retirement pension becomes payable — is of 12. R.S., 1985, c. C-8, s. 53; R.S., 1985, c. 30 (2nd Supp.), s. 20; 2009, c. 31, s. 35; 2016, c. 14, s. 28; 2018, c. 12, s. 377
Canada Pension Plan — C-8 53.1
First additional unadjusted pensionable earnings for a year 53.1 (1) Subject to sections 53.5 and 54.1, for 2019 and each subsequent year, the first additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of (a) the aggregate of (i) their contributory salary and wages for the year, and (ii) their contributory self-employed earnings for the year in the case of an individual described in section 10, (b) the aggregate of (i) their earnings on which a first additional contribution has been made for the year calculated as the aggregate of (A) their salary and wages on which a first additional contribution has been made for the year, and (B) the amount of any first additional contribution required to be made by the contributor for the year in respect of the contributor’s self-employed earnings divided by the first additional contribution rate for self-employed persons for the year, (ii) their earnings on which a first additional contribution has been made for the year under a provincial pension plan, calculated as the aggregate of (A) the amount that is determined in the prescribed manner to be their salary and wages on which a first additional contribution has been made for the year by them under a provincial pension plan, and (B) the amount of any first additional contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the first additional contribution rate for self-employed persons for the year, and (iii) their basic exemption for the year, and (c) their maximum pensionable earnings for the year. However, if the amount calculated as provided in paragraph (a) is equal to or less than the amount of their basic exemption for the year, their first additional unadjusted pensionable earnings for that year are deemed to be zero. Year in which retirement pension becomes payable (2) For the purposes of subsection (1), for the year in which a retirement pension becomes payable under this Act, (a) the contributor’s basic exemption is equal to that proportion of the amount of the Year’s Basic Exemption that the number of months in the year that are before the retirement pension becomes payable is of 12; and (b) the contributor’s 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 that are before the retirement pension becomes payable is of 12. 2016, c. 14, s. 29; 2018, c. 12, s. 378
Canada Pension Plan — C-8 53.2
Second additional unadjusted pensionable earnings for year 53.2 (1) Subject to sections 53.6 and 54.2, for 2024 and each subsequent year, the second additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of (a) the aggregate of (i) the amount by which their contributory salary and wages for the year — not exceeding the contributor’s additional maximum pensionable earnings — exceeds the contributor’s maximum pensionable earnings, (ii) in the case of an individual described in section 10, the amount by which their contributory self-employed earnings for the year — not exceeding the contributor’s additional maximum pensionable earnings — exceeds the contributor’s maximum pensionable earnings, (b) their earnings on which a second additional contribution has been made for the year calculated as the aggregate of (i) their salary and wages on which a second additional contribution has been made for the year, (ii) their earnings on which a second additional contribution has been made for the year under a provincial pension plan, calculated as the aggregate of (A) the amount that is determined in the prescribed manner to be their salary and wages on which a second additional contribution has been made for the year by them under a provincial pension plan, and (B) the amount of any second additional contribution required to be made by the contributor for the year under a provincial pension plan in respect of the contributor’s self-employed earnings divided by the second additional contribution rate for self-employed persons for the year, and (iii) the amount of any second additional contribution required to be made by the contributor for the year in respect of the contributor’s self-employed earnings divided by the second additional contribution rate for self-employed persons for the year, and (c) the difference between the contributor’s additional maximum pensionable earnings and the contributor’s maximum pensionable earnings. Year in which retirement pension becomes payable (2) For the purposes of subsection (1), for the year in which a retirement pension becomes payable under this Act, (a) the contributor’s 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 that are before the retirement pension becomes payable is of 12; and (b) the contributor’s 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 that are before the retirement pension becomes payable is of 12. 2016, c. 14, s. 29; 2018, c. 12, s. 379
Canada Pension Plan — C-8 53.3
eriod in the year in which the contributor became a family allowance recipient with respect to the child that are before the month in which they became a family allowance recipient with respect to that child; Q is, as the case may be, (a) if the sum of M1, M2, M3, M4, M5 and M6 is less than 36, the number determined by the formula [36 − (M1 + M2 + M3 + M4 + M5 + M6)] × 0.4 (b) in any other case, zero; R is the greater of 36 and the sum of M1, M2, M3, M4, M5 and M6; and T is the Year’s Maximum Pensionable Earnings for the year for which the amount is to be attributed. Attribution of amount for first additional contributory period — more than one child (2) If the contributor is a family allowance recipient with respect to more than one child in a year, an amount shall be attributed to the contributor for that year that is the greater of each amount determined under subsection (1), calculated with respect to each child without regard to the other children. Year in which retirement pension becomes payable (3) For the purposes of subsection (1), for the year in which a retirement pension becomes payable under this Act, the contributor’s basic exemption is equal to that proportion of the amount of the Year’s Basic Exemption that the number of months in the year that are before the retirement pension becomes payable is of 12. Year in which first additional contributory period begins or ends (4) For the purposes of subsection (1), for a year in which the contributor’s first additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s first additional contributory period in that year is of 12. Year in which first additional contributory period begins (5) For the purposes of the descriptions of A to E in subsection (1), if the contributor’s first additional contributory period begins in the five years before the year in which they became a family allowance recipient, the Year’s Maximum Pensionable Earnings for the year in which their first additional contributory period begins is replaced by the prorated portion determined by the formula A × (M ÷ 12) where A is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s first additional contributory period begins; and M is the number of months in that year that are included in the contributor’s first additional contributory period. 2018, c. 12, s. 380 2018, c. 27, s. 127 2022, c. 10, s. 420
Canada Pension Plan — C-8 53.4
ntributory period in the second year before the year in which the contributor became a family allowance recipient with respect to the child; M5 is the number of months in the contributor’s second additional contributory period in the year before the year in which the contributor became a family allowance recipient with respect to the child; M6 is the number of months in the contributor’s second additional contributory period in the year in which the contributor became a family allowance recipient with respect to the child that are before the month in which they became a family allowance recipient with respect to that child; R is the greater of 36 and the sum of M1, M2, M3, M4, M5 and M6; and T is the difference between the Year’s Additional Maximum Pensionable Earnings and the Year’s Maximum Pensionable Earnings for the year for which the amount is to be attributed. Attribution of amount for second additional contributory period — more than one child (2) If the contributor is a family allowance recipient with respect to more than one child in a year, an amount shall be attributed to the contributor for that year that is the greater of each amount determined under subsection (1), calculated with respect to each child without regard to the other children. Year in which second additional contributory period begins or ends (3) For the purposes of subsection (1), for a year in which the contributor’s second additional contributory period begins or ends, the amount to be attributed to the contributor is equal to that proportion of the amount determined in accordance with subsection (1) that the number of months that are included in the contributor’s second additional contributory period in that year is of 12. Year in which second additional contributory period begins (4) For the purposes of the descriptions of A to E in subsection (1), if the contributor’s second additional contributory period begins in the five years before the year in which they became a family allowance recipient, (a) the Year’s Maximum Pensionable Earnings for the year in which their second additional contributory period begins is replaced by the prorated portion determined by the formula A × (M ÷ 12) where A is the Year’s Maximum Pensionable Earnings for the year in which the contributor’s second additional contributory period begins, and M is the number of months in that year that are included in the contributor’s second additional contributory period; and (b) the Year’s Additional Maximum Pensionable Earnings for the year in which their second additional contributory period begins is replaced by the prorated portion determined by the formula A × (M ÷ 12) where A is the Year’s Additional Maximum Pensionable Earnings for the year in which the contributor’s second additional contributory period begins, and M is the number of months in that year that are included in the contributor’s second additional contributory period. 2018, c. 12, s. 380 2018, c. 27, s. 128 2022, c. 10, s. 421
Canada Pension Plan — C-8 53.5
First additional unadjusted pensionable earnings for years of attribution 53.5 For each year in which there is an attribution of an amount under section 53.3, the amount of the first additional unadjusted pensionable earnings of a contributor for the year determined under section 53.1 is to be replaced by that amount and that amount is considered to be the contributor’s first additional unadjusted pensionable earnings for that year. 2018, c. 12, s. 380
Canada Pension Plan — C-8 53.6
Second additional unadjusted pensionable earnings for years of attribution 53.6 For each year in which there is an attribution of an amount under section 53.4, the amount of the second additional unadjusted pensionable earnings of a contributor for the year determined under section 53.2 is to be replaced by that amount and that amount is considered to be the contributor’s second additional unadjusted pensionable earnings for that year. 2018, c. 12, s. 380
Canada Pension Plan — C-8 54
Base unadjusted pensionable earnings for years of division 54 The amount of the base unadjusted pensionable earnings of a contributor for a year determined under section 53 is to be adjusted for each year in which there is a division of base unadjusted pensionable earnings under section 55 or 55.1 and under a provincial pension plan. R.S., 1985, c. C-8, s. 54; R.S., 1985, c. 30 (2nd Supp.), s. 21; 2016, c. 14, s. 29; 2018, c. 12, s. 380
Canada Pension Plan — C-8 54.1
First additional unadjusted pensionable earnings for years of division 54.1 The amount of the first additional unadjusted pensionable earnings of a contributor for a year determined under section 53.1 is to be adjusted for each year in which there is a division of those earnings under section 55.1 and under a provincial pension plan. 2016, c. 14, s. 29; 2018, c. 12, s. 380
Canada Pension Plan — C-8 54.2
Second additional unadjusted pensionable earnings for years of division 54.2 The amount of the second additional unadjusted pensionable earnings of a contributor for a year determined under section 53.2 is to be adjusted for each year in which there is a division of those earnings under section 55.1 and under a provincial pension plan. 2016, c. 14, s. 29; 2018, c. 12, s. 380
Canada Pension Plan — C-8 55
ed in accordance with section 45 but subject to the division of unadjusted pensionable earnings made under this section and the adjusted benefit shall be paid effective the month following the month the application referred to in subsection (1) is received. Notification of division (8) On approval by the Minister of an application for division of unadjusted pensionable earnings, an applicant and the former spouse or the former spouse’s estate shall be notified in a manner prescribed by regulation and, where the applicant or the former spouse or the former spouse’s estate is dissatisfied with the division or the result thereof, the right of appeal as set out in this Part applies. Regulations (9) The Governor in Council may make regulations prescribing the time, manner and form of making applications for division of unadjusted pensionable earnings or withdrawal of applications for that division, the procedures to be followed in dealing with and approving those applications and the information and evidence to be furnished in connection therewith. R.S., 1985, c. C-8, s. 55; R.S., 1985, c. 30 (2nd Supp.), s. 22; 1991, c. 44, s. 6; 1995, c. 33, s. 26; 2000, c. 12, s. 46; 2012, c. 31, s. 197
Canada Pension Plan — C-8 Application of section 55.1
Application of section 55.1 * 55.11 Section 55.1 applies (a) in respect of judgments granting a divorce and judgments of nullity of a marriage, rendered on or after January 1, 1987; (b) in respect of spouses and former spouses who commence to live separate and apart on or after January 1, 1987 but before the coming into force of this section ( spouse having in this paragraph the meaning that it had immediately before that coming into force); and (c) in respect of spouses and former common-law partners who commence to live separate and apart after the coming into force of this section. * [Note: Section 55.11 in force July 31, 2000, see SI/2000-76.] 2000, c. 12, s. 47; 2012, c. 31, s. 199
Canada Pension Plan — C-8 55.2
o division of second additional unadjusted pensionable earnings under section 55.1 for a period of cohabitation of the persons subject to the division is to be made (a) for the period before which one of the persons reached 18 years of age or after which one of the persons reached 70 years of age; and (b) for the period in which one of the persons was a beneficiary of a retirement pension under this Act or under a provincial pension plan. Payment of benefit (9) Where there is a division under section 55.1 and a benefit is or becomes payable under this Act to or in respect of either of the persons subject to the division for a month not later than the month following the month in which the division takes place, the basic amount of the benefit shall be calculated and adjusted in accordance with section 46 and adjusted in accordance with subsection 45(2) but subject to the division, and the adjusted benefit shall be paid effective the month following the month in which the division takes place but in no case shall a benefit that was not payable in the absence of the division be paid in respect of the month in which the division takes place or any prior month. Notification of division (10) Where there is a division under section 55.1, both persons subject to the division, or their respective estates, shall be notified in the prescribed manner. Regulations (11) The Governor in Council may make regulations prescribing (a) the time, manner and form of making applications for a division of unadjusted pensionable earnings or withdrawal of applications for such division; (b) the procedures to be followed in dealing with and approving such applications and the information and evidence to be furnished in connection therewith; and (c) the effective dates of the approval or taking place of a division and of the attribution of pensionable earnings following a division. R.S., 1985, c. 30 (2nd Supp.), s. 23; 1991, c. 44, s. 8; 1995, c. 33, s. 28; 1997, c. 40, s. 73; 2000, c. 12, s. 48; 2012, c. 31, s. 200; 2016, c. 14, s. 30; 2018, c. 12, s. 381