Canada Pension Plan — C-8 97
Entry in record of earnings presumed to be accurate 97 (1) Notwithstanding section 96, except as provided in this section, any entry in the Record of Earnings relating to the earnings or a contribution of a contributor shall be conclusively presumed to be accurate and may not be called into question after four years have elapsed from the end of the year in which the entry was made. Rectification of Record in certain cases (2) If (a) from information furnished by or obtained from the records of an employer or a former employer, or an employee or a former employee of an employer, or a person required to make a contribution in respect of this self-employed earnings, after the time specified in subsection (1), or (b) for any other reason, it appears to the Minister that the amount of the unadjusted pensionable earnings shown in the Record of Earnings to the account of an employee or former employee of that employer or to the account of that person is less than the amount that should be so shown in that Record, the Minister may cause the Record of Earnings to be rectified in order to show the amount of the unadjusted pensionable earnings of the contributor that should be so shown therein. Removal of entry (2.1) If, from information furnished pursuant to an agreement referred to in paragraph 105(1)(a), it appears to the Minister that an amount that is shown in the Record of Earnings to the account of a person as being a contribution under this Act relates instead to a contribution under the provincial pension plan of that province, the Minister may, at any time after that information is furnished, authorize the removal of that entry from the Record of Earnings. Idem (3) Where the amount of the unadjusted pensionable earnings of a contributor shown to his account in the Record of Earnings is increased pursuant to subsection (2) and it appears to the Minister that the earnings and contributions with respect to which that amount is so increased have been incorrectly shown in the Record to the account of another contributor, the Minister may cause the Record of Earnings to be rectified by reducing the amount of the unadjusted pensionable earnings shown in the Record to the account of that other contributor by such part of that amount as has been incorrectly so shown therein. Notice of rectification to be given (4) Whenever any reduction is made in the amount of the unadjusted pensionable earnings of a contributor shown to their account in the Record of Earnings, whether under subsection (3) or otherwise, and it appears from the Record of Earnings that before the making of the reduction the contributor had been informed under section 96 of the amount of the earnings shown to their account in the Record of Earnings, the Minister must notify the contributor in prescribed manner of his or her action and if the contributor is not satisfied with the amount of the reduction so made, they may request that such action be reconsidered by the Minister and sections 81 and 82 apply with any modifications that the circumstances require to that request as though it were an application for a benefit. R.S., 1985, c. C-8, s. 97; R.S., 1985, c. 30 (2nd Supp.), s. 50; 1995, c. 33, s. 41; 2012, c. 19, s. 232