Section 2 — Canada Pension Plan: Definitions

In this Act, additional maximum pensionable earnings of a person for a year has the meaning assigned by section 17.1; ( maximum supplémentaire des gains ouvrant droit à pension ) applicant means, in Part II, a person or an estate that has applied for a benefit, a person who has applied for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c), or a person in respect of whom a division of unadjusted pensionable earnings has been approved under paragraph 55.1(1)(a); ( requérant ) average monthly pensionable earnings of a person means an amount calculated in accordance with section 47 or 48; ( moyenne mensuelle des gains ouvrant droit à pension ) balance-due day of a person for a year means where the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and in any other case, April 30 in the immediately following year; ( date d’exigibilité du solde ) base contribution means a contribution under subsection 8(1), 9(1) or 10(1); ( cotisation de base ) base unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53; ( gains non ajustés de base ouvrant droit à pension ) basic exemption of a person for a year means an amount calculated in accordance with section 19; ( exemption de base ) beneficiary means a person, estate or other body to whom a benefit has become payable; ( bénéficiaire ) benefit means a benefit payable under this Act and includes a pension; ( prestation ) business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment; ( entreprise ) common-law partner , in relation to a contributor, means a person who is cohabiting with the contributor in a conjugal relationship at the relevant time, having so cohabited with the contributor for a continuous period of at least one year. For greater certainty, in the case of a contributor’s death, the relevant time means the time of the contributor’s death; ( conjoint de fait ) Consumer Price Index means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act ; ( indice des prix à la consommation ) contribution means a contribution under this Act; ( cotisation ) contribution rate , in respect of an employee, an employer and a self-employed person for a year, means the contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.1; ( taux de cotisation ) contributor means a person who has made an employee’s contribution or a contribution in respect of the person’s self-employed earnings, and includes a person the amount of whose earnings on which a contribution has been made for a year under this Act calculated as provided in subparagraph 53(1)(b)(i) exceeds zero and a person to whom unadjusted pensionable earnings have been attributed under section 55, 55.1 or 55.2; ( cotisant ) contributory period of a contributor has, subject to paragraph 44(2)(b) and subsections 44(5) and 56(5), the meaning assigned by section 49; ( période cotisable ) contributory salary and wages of a person for a year means an amount calculated in accordance with section 12; ( traitement et salaire cotisables ) contributory self-employed earnings of a person for a year means an amount calculated in accordance with section 13; ( gains cotisables provenant du travail qu’une personne exécute pour son propre compte ) deduct includes withhold; ( déduire ) disabled has the meaning assigned by section 42; ( invalide ) employee includes an officer; ( employé ) 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 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 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; ( traitement et salaire sur lesquels a été versée une deuxième cotisation supplémentaire ) second additional contribution means a contribution under subsection 8(1.2), 9(1.2) or 10(1.2); ( deuxième cotisation supplémentaire ) second additional contribution rate , in respect of an employee, an employer and a self-employed person for a year, means the second additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; ( deuxième taux de cotisation supplémentaire ) second additional contributory period of a contributor has the meaning assigned by section 49.2; ( deuxième période cotisable supplémentaire ) second additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.2; ( deuxièmes gains mensuels supplémentaires ouvrant droit à pension ) second additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.2; ( deuxièmes gains non ajustés supplémentaires ouvrant droit à pension ) self-employed earnings of a person for a year means an amount calculated in accordance with section 14; ( gains provenant du travail qu’une personne exécute pour son propre compte ) Social Insurance Number means a Social Insurance Number assigned to an individual under the authority of any Act of Parliament, and Social Insurance Number Card means a Social Insurance Number Card issued to an individual under that authority; ( numéro d’assurance sociale et carte matricule d’assurance sociale ) spouse [Repealed, 2000, c. 12, s. 42] total first additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.1; ( total des premiers gains supplémentaires ouvrant droit à pension ) total pensionable earnings of a contributor means an amount calculated in accordance with section 50; ( total des gains ouvrant droit à pension ) total pensionable earnings of a contributor attributable to base contributions made under this Act [Repealed, 2018, c. 12, s. 361] total second additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.2; ( total des deuxièmes gains supplémentaires ouvrant droit à pension ) unadjusted pensionable earnings means base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings; ( gains non ajustés ouvrant droit à pension ) year means a calendar year; ( année ) Year’s Additional Maximum Pensionable Earnings has the meaning assigned by section 18.1; ( maximum supplémentaire des gains annuels ouvrant droit à pension ) Year’s Basic Exemption has the meaning assigned by section 20; ( exemption de base de l’année ) Year’s Maximum Pensionable Earnings has the meaning assigned by section 18. ( maximum des gains annuels ouvrant droit à pension ) For the purposes of any provision of this Act in which reference is made to the reaching by a person of a specified age — other than a reference in paragraph 13(1)(c) or (e) or (1.2)(c), 17(c), 17.1(c), 19(c) or (d) or 44(3)(a), section 70 or subparagraph 72(a)(iii) — the person is deemed to have reached the specified age at the beginning of the month following the month in which the person actually reached that age, and in computing any period of months ending with the time when he reached a specified age, the month in which he actually reached that age shall be included; and any period of months commencing with the time when he reached a specified age, the month in which he actually reached that age shall not be included.