GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Pension Plan — C-8 27.2
Notification of appeal 27.2 (1) Where an appeal is made to the Minister under section 27 or 27.1, the Minister shall (a) notify any person who may be affected by the appeal that the Minister intends to decide the appeal, including the Minister of Employment and Social Development in the case of an appeal of a ruling; and (b) give the person an opportunity to provide information and to make representations to protect the person’s interests, as the circumstances require. Where appeal to be sent (2) An appeal shall be addressed to the Assistant Director of Appeals in a Tax Services Office of the Canada Revenue Agency and delivered or mailed to that office. Decision (3) The Minister shall decide the appeal within a reasonable time after receiving it and shall notify the affected persons of the decision in any manner that the Minister considers adequate. 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 27.3
Minister’s authority not restricted 27.3 Nothing in sections 26.1 to 27.2 restricts the authority of the Minister to make a decision under this Part on the Minister’s own initiative or to make an assessment after the date mentioned in subsection 26.1(2). 1997, c. 40, s. 65
Canada Pension Plan — C-8 28
Appeal to Tax Court of Canada 28 (1) A person affected by a decision on an appeal to the Minister under section 27 or 27.1, or the person’s representative, may, within 90 days after the decision is communicated to the person, or within any longer time that the Tax Court of Canada on application made to it within 90 days after the expiration of those 90 days allows, appeal from the decision to that Court in accordance with the Tax Court of Canada Act and the applicable rules of court made thereunder. Communication of decision (1.1) The determination of the time at which a decision on an appeal to the Minister under section 27 or 27.1 is communicated to a person shall be made in accordance with the rule, if any, made under paragraph 20(1.1)(h.1) of the Tax Court of Canada Act . Extension of time to appeal (1.2) Section 167, except paragraph 167(5)(a), of the Income Tax Act applies, with such modifications as the circumstances require, in respect of applications made under subsection (1). Decision of Court (2) On an appeal under this section, the Tax Court of Canada may vacate, confirm or vary a decision on an appeal under section 27 or an assessment that is the subject of an appeal under section 27.1 or, in the case of an appeal under section 27.1, may refer the matter back to the Minister for reconsideration and reassessment, and shall without delay (a) notify the parties to the appeal in writing of its decision; and (b) give reasons for its decision, but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing. R.S., 1985, c. C-8, s. 28; R.S., 1985, c. 51 (4th Supp.), s. 9; 1993, c. 27, s. 212; 1997, c. 40, s. 65; 1998, c. 19, s. 255
Canada Pension Plan — C-8 29
Authority to decide questions 29 (1) The authority of the Minister or the Tax Court of Canada to decide an appeal under section 27, 27.1 or 28 includes the authority to decide any question of fact or law necessary to be decided in the course of the appeal and to decide whether a person is or may be affected by the decision of the appeal. Decisions and rulings final (2) Except as otherwise provided in this Act, the decision of the Minister or the Tax Court of Canada of an appeal under section 27, 27.1 or 28 and a ruling of an authorized officer under section 26.1 is final and binding for all purposes of this Act. Allowance for attending appeal (3) If, on an appeal to the Tax Court of Canada from a decision of the Minister, a person affected by the decision is requested by the Court to attend before it on the consideration of the appeal and so attends, the person shall be paid such travel and other allowances, including compensation for loss of remunerative time, as are approved by the Treasury Board. R.S., 1985, c. C-8, s. 29; R.S., 1985, c. 51 (4th Supp.), s. 9; 1990, c. 8, ss. 45, 78; 1997, c. 40, s. 65
Canada Pension Plan — C-8 30
Return to be filed 30 (1) Where a person is required to make a contribution for a year in respect of self-employed earnings, a return of the person’s self-employed earnings for the year shall, without notice or demand for it, be filed with the Minister in the prescribed form and manner and containing the prescribed information, by that person (or, if the person is unable for any reason to file the return, by their representative) on or before the day on or before which the person’s return of income under Part I of the Income Tax Act is required by that Part to be filed or would be required by that Part to be filed if tax under that Part were payable for the year. Demand for return (2) Whether or not he is liable to make a contribution for a year in respect of his self-employed earnings and whether or not a return has been filed under subsection (1), every person shall, on demand from the Minister, served personally or by registered letter, file with the Minister in prescribed form and containing prescribed information, within such reasonable time as may be stipulated in the demand, a return of his self-employed earnings for the year designated therein. Return by trustee, etc. (3) 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, estate or income of a person who has not filed a return of his self-employed earnings for a year as required by this section shall file with the Minister a return in prescribed form of that person’s self-employed earnings for the year. Identification of province of residence (4) The prescribed information to be contained in any return of the self-employed earnings of a person for a year required by this section to be filed with the Minister shall identify the province in which that person was resident on the last day of that year. Where no return filed within four years (5) The amount of any contribution required by this Act to be made by a person for a year in respect of their self-employed earnings for the year is deemed to be zero where (a) the return of those earnings required by this section to be filed with the Minister is not filed with the Minister before the day that is four years after the day on or before which the return is required by subsection (1) to be filed; and (b) the Minister does not assess the contribution before the end of those four years. R.S., 1985, c. C-8, s. 30; 1991, c. 49, s. 209; 1997, c. 40, s. 66
Canada Pension Plan — C-8 31
Estimate to be made 31 Every person who is required by section 30 to file a return of the person’s self-employed earnings shall in the return estimate the amount of the contributions to be made by the person in respect of those earnings. R.S., 1985, c. C-8, s. 31; 2016, c. 14, s. 15
Canada Pension Plan — C-8 32
Examination of return and notice of assessment 32 The Minister shall, with all due dispatch, examine each return of self-employed earnings and assess the contributions for the year in respect of those earnings and the interest and penalties, if any, payable, and, after the examination, shall send a notice of assessment to the person by whom the return was filed. R.S., 1985, c. C-8, s. 32; 2016, c. 14, s. 15
Canada Pension Plan — C-8 33
Payment of contributions 33 (1) If the amount of the contributions required to be made by a person for a year in respect of the person’s self-employed earnings is $40 or less, or a person who is required by this Act to make contributions for a year in respect of the person’s self-employed earnings is not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of the person’s income tax, the person shall, on or before the person’s balance-due day for the year, pay to the Receiver General the whole amount of the contributions. Farmers and fishers (2) Every person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of (a) the contributions required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person; or (b) the contributions required in respect of the person’s self-employed earnings for the preceding year. Other persons (3) Every person, other than a person to whom subsection (1) or (2) applies, shall pay to the Receiver General in respect of each year (a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to one quarter of (i) the contributions required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or (ii) the contributions required in respect of the person’s self-employed earnings for the preceding year; or (b) on or before (i) March 15 and June 15 in the year, an amount equal to one quarter of the contributions required in respect of the person’s self-employed earnings for the second preceding year, and (ii) September 15 and December 15 in the year, an amount equal to one half of the amount, if any, by which (A) the contributions required in respect of the person’s self-employed earnings for the preceding year exceeds (B) one half of the contributions required in respect of the person’s self-employed earnings for the second preceding year. Payment of remainder of estimated contributions (4) A person referred to in subsection (2) or (3) shall also pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the contributions as estimated under section 31. However, paragraphs (2)(a) and (b) and (3)(a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the person’s death. R.S., 1985, c. C-8, s. 33; 1991, c. 49, s. 210; 1993, c. 24, s. 145; 2016, c. 14, s. 15
Canada Pension Plan — C-8 35
Failure to file a return 35 (1) Every person who fails to file a return of the person’s self-employed earnings for a year as and when required by section 30 is liable to a penalty of 5% of the part of the amount of the contributions required to be made by the person for the year in respect of the contributions that remained unpaid at the expiration of the time the return was required to be filed, except that, if that person is liable to a penalty under subsection 162(1) or (2) of the Income Tax Act in respect of the year, the Minister may reduce the penalty to which the person is liable under this section or may remit the penalty in whole or in part. Idem (2) Every person who fails to file a return as required by subsection 30(3) is liable to a penalty of five dollars for each day of default, but not exceeding in all fifty dollars. R.S., 1985, c. C-8, s. 35; 1991, c. 49, s. 212; 2016, c. 14, s. 16
Canada Pension Plan — C-8 36
Application of Income Tax Act provisions 36 Subject to this Part and except as otherwise provided by regulation, the provisions of Divisions I and J of Part I of the Income Tax Act with respect to payment of tax, assessments, objections to assessments, appeals, interest, penalties and excess refunds, and the provisions of Part XV (except section 221) and subsections 248(7) and (11) of that Act apply, with any modifications that the circumstances require, in relation to any amount paid or payable as or on account of the contributions for a year in respect of self-employed earnings as though that amount were an amount paid or payable as or on account of tax under that Act. R.S., 1985, c. C-8, s. 36; R.S., 1985, c. 38 (3rd Supp.), s. 2; 1991, c. 49, s. 213; 2016, c. 14, s. 17
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Priority in which payment to be applied 37 If any payment is made by a person to the Minister on account of taxes specified in section 228 of the Income Tax Act and of contributions under this Act in respect of self-employed earnings, despite any direction made by the person making the payment with respect to its application, the part of the payment that would be applied under that section in payment of tax under the Income Tax Act shall be applied in payment of the contributions under this Act and is deemed to be a payment on account of those contributions, and to the extent of the amount so applied shall not discharge liability for tax under the Income Tax Act , and any amount then remaining shall be applied in payment of tax under the Income Tax Act and shall discharge the liability of the person making the payment for that tax to the extent of that amount. R.S., 1985, c. C-8, s. 37; 2016, c. 14, s. 17
Canada Pension Plan — C-8 38
, a decision under subsection 82(11) or 83(11) as those subsections read immediately before their repeal or a decision under section 54 or 59 of the Department of Employment and Social Development Act , 10 years — after the end of the year. Refund after correction of record of earnings (4.1) Where an amount on account of a contribution is paid by a person in respect of self-employed earnings or is deducted from the remuneration of an employee and the Minister determines, taking into consideration an amendment made under section 97 to the Record of Earnings, that the amount paid or deducted is in excess of the amount required by this Act to be paid or deducted, the Minister may refund the excess. Recovery of amount refunded or credited on liability (5) If an application under this section has been made to the Minister for a refund of any amount deducted on account of an employee’s contributions for a year and, whether on the basis of incorrect or incomplete information contained in the application or otherwise, the Minister has refunded an amount to the employee, or applied an amount to a liability of the employee to Her Majesty in right of Canada, in excess of the amount that should have been refunded or applied, the amount of the excess may be recovered at any time from the employee as a debt due to Her Majesty. Application of refund to other debts (6) Instead of making a refund that might otherwise be made under this section, the Minister may, where the person to whom the refund is payable is liable or about to become liable to make any payment to Her Majesty in right of Canada, apply the amount of the refund to that liability and notify the person of that action. Interest on overpayments (7) If an amount in respect of an overpayment is refunded or applied under this Act to any other liability, interest shall be paid or applied on the amount at a prescribed rate per annum under the circumstances and for the period or periods determined as prescribed, except that (a) no interest shall be paid or applied if the amount of the interest is less than one dollar; and (b) no interest shall be paid or applied on an amount that is refundable under subsection (4.1). Non-application — subsection (7) (8) Subsection (7) does not apply in respect of an amount referred to in subsection (3.3) that is refunded or applied under this Act to any other liability. R.S., 1985, c. C-8, s. 38; 1991, c. 49, s. 214; 1997, c. 40, s. 67; 2004, c. 22, s. 18; 2009, c. 31, s. 30; 2010, c. 25, s. 70; 2012, c. 19, s. 227; 2013, c. 40, s. 236; 2016, c. 14, s. 18 2019, c. 29, s. 46
Canada Pension Plan — C-8 39
Refund of overpayment in accordance with agreement 39 (1) Despite anything in this Act, if an overpayment has been made by an employee on account of the employee’s contributions for a year under this Act, the Minister may, in accordance with any agreement that may be entered into by the Minister with the approval of the Governor in Council with the appropriate authority of a province having the administration of the provincial pension plan referred to in subsection 8(2), if application in writing is made to the Minister by the employee not later than four years after the end of the year, refund to the employee the whole amount of the excess referred to in that subsection, in which case the whole of that amount is deemed to be an overpayment made by the employee on account of the employee’s contributions for that year under this Act. Saving (2) If, in accordance with any agreement entered into under subsection (1), the appropriate authority of a province has refunded to an employee the whole amount of the excess referred to in subsection 8(2) with respect to that employee, the whole of that amount is deemed to be an overpayment made by the employee on account of the employee’s contributions for that year under the provincial pension plan referred to in that subsection. Provision for making of financial adjustments (3) Any agreement entered into under subsection (1) may provide for the making of any financial adjustments required to be made by reason of any payments made to employees in accordance with that agreement and for the crediting or charging of the amount of those adjustments to the Canada Pension Plan Account or the Additional Canada Pension Plan Account, as the case may be. R.S., 1985, c. C-8, s. 39; 2016, c. 14, s. 19
Canada Pension Plan — C-8 42
 c. 12, s. 44] survivor , in relation to a deceased contributor, means (a) if there is no person described in paragraph (b), a person who was married to the contributor at the time of the contributor’s death, or (b) a person who was the common-law partner of the contributor at the time of the contributor’s death; ( survivant ) survivor with dependent children means a survivor of a contributor who wholly or substantially maintains one or more dependent children of the contributor; ( survivant avec enfant à charge ) wholly or substantially has such meaning as may be prescribed. ( entièrement ou dans une large mesure ) When person deemed disabled (2) For the purposes of this Act, (a) a person shall be considered to be disabled only if he is determined in prescribed manner to have a severe and prolonged mental or physical disability, and for the purposes of this paragraph, (i) a disability is severe only if by reason thereof the person in respect of whom the determination is made is incapable regularly of pursuing any substantially gainful occupation, and (ii) a disability is prolonged only if it is determined in prescribed manner that the disability is likely to be long continued and of indefinite duration or is likely to result in death; and (b) a person is deemed to have become or to have ceased to be disabled at the time that is determined in the prescribed manner to be the time when the person became or ceased to be, as the case may be, disabled, but in no case shall a person — including a contributor referred to in subparagraph 44(1)(b)(ii) — be deemed to have become disabled earlier than fifteen months before the time of the making of any application in respect of which the determination is made. R.S., 1985, c. C-8, s. 42; R.S., 1985, c. 30 (2nd Supp.), s. 12; 1992, c. 1, s. 23; 1996, c. 11, s. 95; 1997, c. 40, s. 68; 2000, c. 12, s. 44; 2005, c. 35, s. 67; 2009, c. 31, s. 31; 2012, c. 19, s. 694, c. 31, s. 194; 2013, c. 40, s. 238 2024, c. 17, s. 187
Canada Pension Plan — C-8
basic number of contributory months , in the case of any contributor, means one hundred and twenty minus the number of months that were excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability; ( nombre de base des mois cotisables )
Canada Pension Plan — C-8 (a)
child of a contributor means a child of the contributor, whether born before or after the contributor’s death, and includes (a) an individual adopted legally or in fact by the contributor while the individual was under twenty-one years of age, and (b) an individual in respect of whom, either legally or in fact, the contributor had, or immediately before the individual reached 21 years of age did have, parenting time or decision-making responsibility, but does not include a child of the contributor who is adopted legally or in fact by someone other than the contributor or the contributor’s spouse or common-law partner prior to the death or disability of the contributor, unless the contributor was maintaining the child, as defined by regulation; ( enfant )
Canada Pension Plan — C-8
decision-making responsibility has the same meaning as in subsection 2(1) of the Divorce Act ; ( responsabilités décisionnelles )
Canada Pension Plan — C-8 (a)
dependent child of a contributor means a child of the contributor who (a) is less than eighteen years of age, (b) is 18 or more years of age but less than 25 years of age and (i) is in full-time attendance at a school or university as defined by regulation, or (ii) is in part-time attendance at a school or university as defined by regulation, or (c) is a child other than a child described in paragraph (b), is eighteen or more years of age and is disabled, having been disabled without interruption since the time he reached eighteen years of age or the contributor died, whichever occurred later; ( enfant à charge )
Canada Pension Plan — C-8
disabled contributor’s child or any form of that expression of like import means a dependent child of a contributor who is disabled, but does not include a dependent child described in paragraph (c) of the definition dependent child in this section; ( enfant d’un cotisant invalide )
Canada Pension Plan — C-8
family allowance recipient means a person who received or is in receipt of an allowance or a family allowance pursuant to the Family Allowances Act , chapter F-1 of the Revised Statutes of Canada, 1970, as it read immediately before being repealed or the Family Allowances Act for that period prior to a child reaching seven years of age, and such other persons as may be prescribed by regulation; ( bénéficiaire d’une allocation familiale )
Canada Pension Plan — C-8 (a)
Maximum Pensionable Earnings Average , in respect of a contributor for a year, means the average of the Year’s Maximum Pensionable Earnings for that year and (a) where the year is before 1998 or the date of birth of the contributor is before January 1, 1933, the two previous years, or (b) in any other case, (i) where the year is 1998, the three previous years, and (ii) where the year is after 1998, the four previous years; ( maximum moyen des gains ouvrant droit à pension )
Canada Pension Plan — C-8
Minister means the Minister of Employment and Social Development; ( ministre )
Canada Pension Plan — C-8
orphan of a contributor means a dependent child of a contributor who has died but does not include a dependent child described in paragraph (c) of the definition dependent child ; ( orphelin )
Canada Pension Plan — C-8
parenting time means the time that a child spends in the care of a person who is a parent of the child, who stands in the place of a parent or who intends to stand in the place of a parent, whether or not the child is physically with that person during that entire time; ( temps parental )
Canada Pension Plan — C-8
substantially gainful , in respect of an occupation, has the meaning that may be prescribed; ( véritablement rémunératrice )
Canada Pension Plan — C-8
surviving spouse with dependent children [Repealed, 2000, c. 12, s. 44]
Canada Pension Plan — C-8 (a)
survivor , in relation to a deceased contributor, means (a) if there is no person described in paragraph (b), a person who was married to the contributor at the time of the contributor’s death, or (b) a person who was the common-law partner of the contributor at the time of the contributor’s death; ( survivant )
Canada Pension Plan — C-8
survivor with dependent children means a survivor of a contributor who wholly or substantially maintains one or more dependent children of the contributor; ( survivant avec enfant à charge )
Canada Pension Plan — C-8
wholly or substantially has such meaning as may be prescribed. ( entièrement ou dans une large mesure )