GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Pension Plan Regulations — 8
able in a month that ends after that time and that is in the particular calendar year may be remitted by the employer to the Receiver General (d) in respect of such contributions paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular year, (e) in respect of such contributions paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular year, (f) in respect of such contributions paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular year, and (g) in respect of such contributions paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular year. (1.13) If an employer is a new employer throughout a particular month in a particular calendar year, contributions payable in the month may be remitted by the employer to the Receiver General (a) in respect of those contributions paid in January, February and March of the particular calendar year, on or before the 15th day of April of the particular calendar year; (b) in respect of those contributions paid in April, May and June of the particular calendar year, on or before the 15th day of July of the particular calendar year; (c) in respect of those contributions paid in July, August and September of the particular calendar year, on or before the 15th day of October of the particular calendar year; and (d) in respect of those contributions paid in October, November and December of the particular calendar year, on or before the 15th day of January of the year following the particular calendar year. (1.2) For the purpose of this section, (a) the average monthly withholding amount of an employer for a calendar year is determined in accordance with subsections 108(1.2) and (1.3) of the Income Tax Regulations ; (b) the determination as to whether an employer is a new employer is made in accordance with subsections 108(1.4) and (1.41) of the Income Tax Regulations ; and (c) the monthly withholding amount in respect of a new employer for a month is determined in accordance with subsection 108(1.21) of the Income Tax Regulations . (2) If an employer carrying on a business or activity with respect to which they employ employees in pensionable employment ceases to carry on that business or activity, the employer shall, within seven days of ceasing to carry on that business or activity, remit to the Receiver General any employee’s contributions and any employer’s contributions that the employer is required to remit with respect to those employees. (3) Every payment by an employer of an employee’s contributions or an employer’s contributions shall be accompanied by a return in prescribed form. SOR/87-714, s. 1; SOR/90-47, s. 1; SOR/93-94, s. 1; SOR/97-472, s. 1; 2007, c. 35, s. 90; 2014, c. 20, s. 38; 2015, c. 36, s. 27 SOR/2019-41, s. 8
Canada Pension Plan Regulations — 8.1
8.1 (1) Every person by whom the remuneration of an employee in respect of pensionable employment is paid either wholly or in part is, for the purpose of calculating the employee’s contributory salary and wages, maintaining records and filing returns, and paying, deducting and remitting the contributions payable under the Act and these Regulations, deemed to be an employer of that employee in addition to the actual employer of that employee. (1.1) The amount of any contributions paid by the person who is deemed to be the employer under subsection (1) is recoverable by that person from the actual employer. (2) Where a person who is deemed by subsection (1) to be an employer fails to pay, deduct or remit the contributions that an employer is required to pay, deduct and remit under the Act and these Regulations, the provisions of Part I of the Act shall apply to that person as if he were the actual employer. SOR/79-402, s. 1; SOR/98-258, s. 2 SOR/2019-41, s. 9
Canada Pension Plan Regulations — 8.2
8.2 (1) The following are prescribed persons for the purposes of subsection 21(1) of the Act: (a) an employer who is required, under subsection 21(1) of the Act and in accordance with paragraph 8(1.1)(b), to remit amounts deducted; and (b) a person or partnership who, acting on behalf of one or more employers, remits the following amounts in a particular calendar year and whose average monthly remittance, in respect of those amounts, for the second calendar year preceding the particular calendar year, is equal to or greater than $50,000, (i) amounts required to be remitted under subsection 21(1) of the Act, (ii) amounts required to be remitted under subsection 153(1) of the Income Tax Act and a similar provision of a law of a province that imposes a tax on the income of individuals, where the province has entered into an agreement with the Minister of Finance for the collection of taxes payable to the province, in respect of payments described in the definition remuneration in subsection 100(1) of the Income Tax Regulations , and (iii) amounts required to be remitted under subsection 53(1) of the Unemployment Insurance Act . (2) For the purposes of paragraph (1)(b), the average monthly remittance made by a person or partnership on behalf of all the employers for whom that person or partnership is acting, for the second calendar year preceding the particular calendar year, is the quotient obtained when the aggregate, for that preceding year, of all amounts referred to in subparagraphs (1)(b)(i) to (iii) remitted by the person or partnership on behalf of those employers is divided by the number of months, in that preceding year, for which the person or partnership remitted those amounts. SOR/93-533, s. 1
Canada Pension Plan Regulations — 8.3
8.3 (1) For the purpose of subsection 23(4.1) of the Act, prescribed security interest , in relation to an amount deemed by subsection 23(3) of the Act to be held in trust by a person means that part of a mortgage securing the performance of an obligation of the person, that encumbers land or a building, where the mortgage is registered pursuant to the appropriate land registration system before the time the amount is deemed to be held in trust by the person. (2) For the purpose of subsection (1), where, at any time after 1999, the person referred to in subsection (1) fails to pay an amount deemed by subsection 23(3) of the Act to be held in trust by the person, as required under the Act, the amount of the prescribed security interest referred to in subsection (1) is deemed not to exceed the amount by which the amount, at that time, of the obligation outstanding secured by the mortgage exceeds the total of (a) all amounts each of which is the value determined at the time of the failure, having regard to all the circumstances including the existence of any deemed trust for the benefit of Her Majesty pursuant to subsection 23(3) of the Act, of all the rights of the secured creditor securing the obligation, whether granted by the person or not, including guarantees or rights of set-off but not including the mortgage referred to in subsection (1), and (b) all amounts applied after the time of the failure on account of the obligation, so long as any amount deemed under any enactment administered by the Minister, other than the Excise Tax Act , to be held in trust by the person, remains unpaid. (3) For greater certainty, a prescribed security interest includes the amount of insurance or expropriation proceeds relating to land or a building that is the subject of a registered mortgage interest, adjusted after 1999 in accordance with subsection (2), but does not include a lien, a priority or any other security interest created by statute, an assignment or hypothec of rents or of leases, or a mortgage interest in any equipment or fixtures that a mortgagee or any other person has the right absolutely or conditionally to remove or dispose of separately from the land or building. SOR/99-389, s. 1
Canada Pension Plan Regulations — 9
9 In this Part, all words and expressions have the same meaning as in Part I.
Canada Pension Plan Regulations — 10
10 (1) Subject to subsection (2), every person who has made a payment of remuneration during a year to an employee employed by him in pensionable employment shall, without notice or demand therefor, file with the Minister an information return for that year in prescribed form on or before the last day of February of the year next following. (2) A person carrying on a business or activity with respect to which he employs employees in pensionable employment shall, if he ceases to carry on that business or activity, within 30 days of so ceasing and without notice or demand therefor, file with the Minister, with respect to those employees, the information return required by subsection (1).
Canada Pension Plan Regulations — 11
11 Every person who makes or has made a payment of remuneration at any time to an employee employed in pensionable employment shall on demand by registered letter from the Minister make an information return in prescribed form containing the information required therein and shall file the return with the Minister within such reasonable time as may be stipulated in the registered letter. SOR/85-39, s. 3(F)
Canada Pension Plan Regulations — 12
12 (1) When a person who is required to make a return under this Part for a year dies before having made the return, the return shall be filed by his legal representatives within 90 days of his death and shall be in respect of that year or, if the return is required in respect of the year in which he dies, in respect of that part thereof prior to his death. (2) 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 or estate of a person who has not filed a return for a year as required by this Part shall file such return on that person’s behalf.
Canada Pension Plan Regulations — 13
13 (1) Every person required by section 10 or 12 to file an information return for a year with the Minister shall supply, to each employee in respect of whose remuneration the return relates, two copies of the portion of the return relating to that employee. (2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the employee by mail at his latest known address or be delivered to him in person. (3) A person may send an information return, as required under subsection (1), in an electronic format if the person has received the express consent of the employee in writing or in an electronic format and, in that case, the person shall send a single copy of the information return to the employee on or before the date on which the return is to be filed with the Minister. (4) A person who has not received the express consent of the employee in accordance with subsection (3) may still provide the information return to the employee, as required under subsection (1), in an electronic format unless the person is precluded from doing so under subsection 209(5) of the Income Tax Regulations . The person shall send a single copy of the information return to the employee, on or before the date on which the return is to be filed with the Minister. SOR/2019-41, s. 10
Canada Pension Plan Regulations — 14
14 (1) Every person who fails to file a return as and when required by this Part is liable to a penalty of $10 for each day of default, but not exceeding in all $250. (2) Every person who fails to comply with section 13 is liable to a penalty of $10 for each day of default, but not exceeding in all $250.
Canada Pension Plan Regulations — 15
15 (1) In this Part, employer operating in Canada includes (a) Her Majesty in right of Canada, (b) Her Majesty in right of a province, if employment by Her Majesty in right of that province has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act, (c) an agent of Her Majesty in right of a province, if employment by that agent has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act, and (d) any employer who has an establishment in Canada and who (i) is subject to income tax under Part I of the Income Tax Act , or (ii) but for section 149 of the Income Tax Act , would be subject to income tax under Part I of that Act, for any taxation year for which he has taxable income; ( employeur exerçant des opérations au Canada ) employment in international transportation means employment that is primarily engaged in by a person in a pay period and that is performed partly within and partly outside Canada on (a) a ship, (b) an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service under the Canada Transportation Act , (c) a freight or passenger train, or (d) a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States; ( emploi dans le transport international ) establishment in Canada , with respect to an employer, means any office, warehouse, factory, oil well, gas well, mine, workshop, farm, timber land, pier, wharf, school, college, club, residence, hotel, motel, restaurant, tavern, bar or any other place or premises in Canada that is owned, leased or licensed by the employer and where the employer or one or more of his employees works or reports for work or from or at which one or more of his employees are paid; ( établissement au Canada ) ship means a vessel, boat or craft, used or designed to be used in navigation in, on, through or immediately above water. ( navire ) (2) All other words and expressions in this Part have the same meaning as in Part I. SOR/2013-208, s. 2
Canada Pension Plan Regulations — (a)
employer operating in Canada includes (a) Her Majesty in right of Canada, (b) Her Majesty in right of a province, if employment by Her Majesty in right of that province has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act, (c) an agent of Her Majesty in right of a province, if employment by that agent has been included in pensionable employment by regulation in accordance with paragraph 7(1)(e) of the Act, and (d) any employer who has an establishment in Canada and who (i) is subject to income tax under Part I of the Income Tax Act , or (ii) but for section 149 of the Income Tax Act , would be subject to income tax under Part I of that Act, for any taxation year for which he has taxable income; ( employeur exerçant des opérations au Canada )
Canada Pension Plan Regulations — (a)
employment in international transportation means employment that is primarily engaged in by a person in a pay period and that is performed partly within and partly outside Canada on (a) a ship, (b) an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service under the Canada Transportation Act , (c) a freight or passenger train, or (d) a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States; ( emploi dans le transport international )
Canada Pension Plan Regulations — Canada Pension Plan Regulations
establishment in Canada , with respect to an employer, means any office, warehouse, factory, oil well, gas well, mine, workshop, farm, timber land, pier, wharf, school, college, club, residence, hotel, motel, restaurant, tavern, bar or any other place or premises in Canada that is owned, leased or licensed by the employer and where the employer or one or more of his employees works or reports for work or from or at which one or more of his employees are paid; ( établissement au Canada )
Canada Pension Plan Regulations — Canada Pension Plan Regulations
ship means a vessel, boat or craft, used or designed to be used in navigation in, on, through or immediately above water. ( navire )
Canada Pension Plan Regulations — 17
17 (1) Notwithstanding sections 18, 19, 20 and 21, employment in international transportation described in those sections is not pensionable employment unless it is employment that would be pensionable employment if it were wholly within Canada. (2) Employment in international transportation, except employment therein that is included in pensionable employment by section 18, 19, 20, or 22, is excepted from pensionable employment.
Canada Pension Plan Regulations — 18
18 (1) In the case of an employer who is operating in Canada and who employs persons in international transportation on a ship that is operated under an agreement with the crew that is entered into in Canada, pensionable employment includes (a) when that ship is engaged on a voyage other than an inland voyage, the employment on the ship of any person who has a place of domicile in Canada; and (b) when that ship is engaged on an inland voyage, all persons employed on the ship. (2) Where an employer operating in Canada employs persons in international transportation on a ship that is not operating under an agreement with the crew, pensionable employment includes all employment on the ship if it is being operated mainly in and near Canada. (3) For the purposes of this section, a person has a place of domicile in Canada if (a) the person is a Canadian citizen; or (b) the person is a permanent resident within the meaning of the Immigration and Refugee Protection Act and has a place in Canada to which they return from time to time as their place of permanent abode. (4) The following definitions apply in this section: agreement with the crew means articles of agreement entered into under the Canada Shipping Act, 2001 . ( contrat d’engagement de l’équipage ) inland voyage means a voyage on (a) any river, lake or other navigable fresh waters within Canada, including the St. Lawrence River as far seaward as a straight line drawn from Cap-des-Rosiers to West Point, Anticosti Island and from Anticosti Island to the north shore of the St. Lawrence River along a meridian of longitude 63° W.; (b) any part of any lake or river forming part of the inland waters of Canada that lies within the United States; (c) Lake Michigan; or (d) any sheltered waters on the coasts of Canada that are described in Schedule 1 to the Vessel Safety Certificates Regulations . ( voyage en eaux internes ) 2001, c. 27, s. 273; SOR/2013-208, s. 3 SOR/2021-135, s. 21
Canada Pension Plan Regulations — Canada Pension Plan Regulations
agreement with the crew means articles of agreement entered into under the Canada Shipping Act, 2001 . ( contrat d’engagement de l’équipage )
Canada Pension Plan Regulations — (a)
inland voyage means a voyage on (a) any river, lake or other navigable fresh waters within Canada, including the St. Lawrence River as far seaward as a straight line drawn from Cap-des-Rosiers to West Point, Anticosti Island and from Anticosti Island to the north shore of the St. Lawrence River along a meridian of longitude 63° W.; (b) any part of any lake or river forming part of the inland waters of Canada that lies within the United States; (c) Lake Michigan; or (d) any sheltered waters on the coasts of Canada that are described in Schedule 1 to the Vessel Safety Certificates Regulations . ( voyage en eaux internes )
Canada Pension Plan Regulations — 19
19 Pensionable employment includes employment in international transportation on an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service and a domestic service under the Canada Transportation Act . SOR/2013-208, s. 4
Canada Pension Plan Regulations — 20
20 (1) Pensionable employment includes, in the case of employment in international transportation on a freight or passenger train operated by a railway company whose principal place of business is in Canada, that part of the employment of a person that is determined by the employer (on a basis approved by the Minister) to be in respect of employment in Canada. (2) Pensionable employment includes, in the case of employment in international transportation on a freight or passenger train operated by a railway company whose principal place of business is outside Canada, that part of the employment of a person who is resident in Canada that is determined by the employer (on a basis approved by the Minister) to be in respect of employment in Canada. (3) In this section, railway company has the same meaning as in the Canada Transportation Act . SOR/2013-208, s. 5
Canada Pension Plan Regulations — 21
21 Pensionable employment includes employment in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States, if (a) the person so employed is resident in Canada; and (b) the motor vehicle is operated for the purposes of an enterprise that is regarded, for the purpose of taxation under the Income Tax Act , as an enterprise of Canada. SOR/2013-208, s. 6
Canada Pension Plan Regulations — 22
22 (1) The entire employment of a person by an employer who (a) is not resident in Canada, and (b) does not have an establishment in Canada, is excepted from pensionable employment. (2) Notwithstanding subsection (1) but subject to subsection (3), pensionable employment includes (a) the employment in Canada of a person (i) who is resident in Canada, and (ii) who is employed by an employer who (A) is not resident in Canada, and (B) does not have an establishment in Canada, and (b) in the case of a person (i) who is resident in Canada, and (ii) who is employed in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States and is operated for the purposes of an enterprise that is regarded, for the purpose of taxation under the Income Tax Act , as an enterprise of the United States, that part of the employment of such person that is in Canada, if the employer has made arrangements satisfactory to the Minister to make payment of the employee’s contributions and the employer’s contributions in respect of that employment in accordance with section 8 and to file information returns in respect of the employment as required by Part II. (3) Where the employment described in paragraph (2)(a) or (b) is in a province providing a comprehensive pension plan, that employment is not included in pensionable employment unless the employer has made arrangements (in place of the arrangements satisfactory to the Minister described in subsection (2)) satisfactory to the authority having the administration of the provincial pension plan for the payment under that plan of contributions in respect of the employment. (4) Paragraph 15(1)(b) of the Act does not apply in respect of the employment of a person in employment that is included in pensionable employment by subsection (2). (5) Where the employer of an employee referred to in subsection (2) does not have an establishment in Canada within the meaning of subsection 4(4) of the Act, the employee shall be deemed to report for work at an establishment of the employer situated in the province (a) where the employee ordinarily works or ordinarily does the most work in Canada; or (b) in any case where a determination cannot be made under paragraph (a), where the employee resides in Canada. SOR/90-829, s. 4; SOR/2013-208, s. 7
Canada Pension Plan Regulations — 23
23 Notwithstanding any other provision of this Part, the employment of a person (a) who is not ordinarily resident in Canada, and (b) who is an employee within the meaning of the definition employee in subsection 2(1) of the Act by virtue only of his position as a corporation director, is excepted from pensionable employment if his employment as such director is performed wholly or partly outside of Canada.