Canada Pension Plan — C-8 2
oyé ) 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 remuneration; ( employeur ) employment means the state of being employed under an express or implied contract of service or apprenticeship, and includes the tenure of an office; ( emploi ) excepted employment means employment specified in subsection 6(2); ( emploi excepté ) first additional contribution means a contribution under subsection 8(1.1), 9(1.1) or 10(1.1); ( première cotisation supplémentaire ) first additional contribution rate , in respect of an employee, an employer and a self-employed person for a year, means the first additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; ( premier taux de cotisation supplémentaire ) first additional contributory period of a contributor has the meaning assigned by section 49.1; ( première période cotisable supplémentaire ) first additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.1; ( premiers gains mensuels supplémentaires ouvrant droit à pension ) first additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.1; ( premiers gains non ajustés supplémentaires ouvrant droit à pension ) maximum contributory earnings of a person for a year has the meaning assigned by section 16; ( maximum des gains cotisables ) maximum pensionable earnings of a person for a year has the meaning assigned by section 17; ( maximum des gains ouvrant droit à pension ) office means the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a minister of the Crown, the office of a lieutenant governor, the office of a member of the Senate or House of Commons, a member of a legislative assembly or a member of a legislative or executive council and any other office the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity, and also includes the position of a corporation director, and officer means a person holding such an office; ( fonction ou charge et fonctionnaire ) pension means a pension payable under this Act; ( pension ) Pension Appeals Board [Repealed, 2012, c. 19, s. 225] Pension Index has the meaning assigned by section 43; ( indice de pension ) pensionable employment means employment specified in subsection 6(1); ( emploi ouvrant droit à pension ) prescribed means (a) in the case of a form or the information to be given on a form, authorized by the Minister having the control and direction of the administration of the Part of this Act to which the context extends, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( prescrit ) Record of Earnings means the Record of Earnings established under section 95; ( registre des gains ) representative means, in respect of any person, a guardian, curator, committee, executor, liquidator of a succession, administrator or other legal representative of that person; ( représentant ) Review Committee [Repealed, R.S., 1985, c. 30 (2nd Supp.), s. 1] Review Tribunal [Repealed, 2012, c. 19, s. 225] salary and wages on which a base contribution has been made for a year means an amount calculated in accordance with section 15; ( traitement et salaire sur lesquels a été versée une cotisation de base ) salary and wages on which a first additional contribution has been made for a year means an amount calculated in accordance with section 15.1; ( traitement et salaire sur lesquels a été versée une première cotisation supplémentaire ) salary and wages on which a second additional contribution has been made for a year means an amount calculated in accordance with section 15.2; ( tra