Canada Pension Plan
Sections and provisions with full text and the judgments that cite each one.
Section 1 — Short title
This Act may be cited as the Canada Pension Plan .
Section 2 — 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…
Section 3 — Definitions
In this Act, province providing a comprehensive pension plan means a province prescribed by a regulation made on the recommendation of the Minister of Employment and Social Development for the…
Section 4 — Application in respect of province providing comprehensive pension plan
Notwithstanding anything in this Act, except as provided in subsection (2), the provisions of this Act with respect to the making of contributions by employees and employers in respect of pensionable…
Section 4.1 — Minister’s power
The Minister of National Revenue may use electronic means to create, communicate, make available, collect, receive, store or otherwise deal with documents or information under this Act.
Section 5 — Definition of Minister
In this Part, Minister means the Minister of National Revenue. The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.
Section 6 — Pensionable employment
Pensionable employment is employment in Canada that is not excepted employment; employment in Canada under Her Majesty in right of Canada that is not excepted employment; or employment included in…
Section 7 — Regulations respecting employment to be included in pensionable employment
The Governor in Council may make regulations for including in pensionable employment any employment outside Canada or partly outside Canada, being employment that would be pensionable employment if…
Section 8 — Employee’s base contribution
Every employee who is employed by an employer in pensionable employment shall, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee…
Section 9 — Employer’s base contribution
Every employer shall, in respect of each employee employed by the employer in pensionable employment, make an employer’s base contribution for the year in which remuneration in respect of the…
Section 10 — Base contribution in respect of self-employed earnings
Every individual who is resident in Canada for the purposes of the Income Tax Act during a year and who has contributory self-employed earnings for the year shall make a base contribution for the…
Section 11 — Election not to contribute in respect of self-employed earnings
Subject to subsections (2) and (5), section 10 does not apply with respect to any year in respect of any individual who, being a member of a religious sect or a division of a religious sect certified…
Section 11.1 — Contribution rate — 1966 to 1986
The contribution rate for the years 1966 to 1986 is: for employees, 1.8% of contributory wages and salaries; for employers, 1.8% of contributory wages and salaries; and for self-employed persons,…
Section 11.2 — First and second additional contribution rates
The first additional contribution rate and the second additional contribution rate for employees, employers and self-employed persons for 2019 and subsequent years is as set out in Schedule 2, as…
Section 12 — Amount of contributory salary and wages
The amount of the contributory salary and wages of a person for a year is the person’s income for the year from pensionable employment, computed in accordance with the Income Tax Act , plus any…
Section 13 — Amount of contributory self-employed earnings
The amount of the contributory self-employed earnings of a person for a year is the amount of the self-employed earnings except that, for a year in which the person reaches eighteen or seventy years…
Section 14 — Amount of self-employed earnings for a year
The amount of the self-employed earnings of a person for a year is the aggregate of an amount equal to his income for the year from all businesses, other than a business more than fifty per cent of…
Section 14.1 — Idem
For the purposes of paragraph 14(a), where a member of a family in a congregation is specified in an election under subsection 143(2) of the Income Tax Act for a year, such part of the total of all…
Section 15 — Amount of salary and wages on which base contribution made
The amount of a person’s salary and wages on which a base contribution has been made for a year is the greater of the following amounts, divided by the contribution rate for employees for the year:…
Section 15.1 — Amount of salary and wages on which first additional contribution made
The amount of a person’s salary and wages on which a first additional contribution has been made for a year is the greater of the following amounts, divided by the first additional contribution rate…
Section 15.2 — Amount of salary and wages on which second additional contribution made
The amount of a person’s salary and wages on which a second additional contribution has been made for a year is an amount equal to the product obtained when the ratio referred to in subsection 8(8)…
Section 15.3 — Special rule applicable in prescribed circumstances
If an employer has filed a return in accordance with this Part showing an amount as the salary and wages on which contributions have been made by an employee for a year under this Act, the amount so…
Section 16 — Amount of maximum contributory earnings for a year
The amount of the maximum contributory earnings of a person for a year is the amount of his maximum pensionable earnings for the year, minus the amount of his basic exemption for the year.
Section 17 — Amount of maximum pensionable earnings
The amount of the maximum pensionable earnings of a person for a year is the amount of the Year’s Maximum Pensionable Earnings except that, for a year in which the person reaches eighteen or seventy…
Section 17.1 — Amount of additional maximum pensionable earnings
The amount of the additional maximum pensionable earnings of a person for a year is the amount of the Year’s Additional Maximum Pensionable Earnings except that, for a year in which the person…
Section 18 — Amount of Year’s Maximum Pensionable Earnings
The amount of a Year’s Maximum Pensionable Earnings is for 1987, $25,900; subject to subsection (2), for 1988, an amount calculated by multiplying the Year’s Maximum Pensionable Earnings for 1987 by…
Section 18.1 — Amount of Year’s Additional Maximum Pensionable Earnings
The amount of a Year’s Additional Maximum Pensionable Earnings is for 2024, 1.07 multiplied by the Year’s Maximum Pensionable Earnings for that year; and for 2025 and each subsequent year, 1.14…
Section 19 — Amount of basic exemption
The amount of the basic exemption of a person for a year is the amount of the Year’s Basic Exemption except that, for a year in which the person reaches eighteen or seventy years of age or die, in…
Section 20 — Amount of Year’s Basic Exemption
Subject to subsection (2), the amount of a Year’s Basic Exemption is the highest multiple of $100 that is less than or equal to 10% of the Year’s Maximum Pensionable Earnings for the year. For each…
Section 21 — Amount to be deducted and remitted by employer
Every employer paying remuneration to an employee employed by the employer at any time in pensionable employment shall deduct from that remuneration as or on account of the employee’s contributions…
Section 21.01 — Excess payment — amount deemed not deducted
Subject to subsection (2), an amount deducted by an employer under subsection 21(1) for a year after 2015 in respect of an excess payment that was paid — as a result of a clerical, administrative or…
Section 21.1 — Liability
If an employer who fails to deduct or remit an amount as and when required under subsection 21(1) is a corporation, the persons who were the directors of the corporation at the time when the failure…
Section 22 — Minister may assess amount payable
The Minister may assess an employer for an amount payable by him under this Act, or may re-assess the employer or make additional assessments as the circumstances require, and the expression…
Section 23 — Recovery of contributions, etc., as debt due to Her Majesty
All contributions, interest, penalties and other amounts payable by a person under this Act are debts due to Her Majesty and recoverable as such in the Federal Court or any other court of competent…
Section 24 — Books and records
Every employer paying remuneration to an employee employed by him in pensionable employment shall keep records and books of account at his place of business or residence in Canada, or at such other…
Section 25 — Interpretation
In this section, authorized person means a person authorized by the Minister for the purposes of this section; ( personne autorisée ) documents includes money, securities and any of the following,…
Section 26 — No action against person deducting
No action lies against any person for deducting any sum of money in compliance or intended compliance with this Act. The receipt of the Minister for an amount deducted by any person as required by or…
Section 26.1 — Request for ruling
The Minister of Employment and Social Development, an employer, an employee or a person claiming to be an employer or an employee may request an officer of the Canada Revenue Agency authorized by the…
Section 27 — Appeal of rulings
An appeal to the Minister from a ruling may be made by the Minister of Employment and Social Development at any time, and by any other person concerned within 90 days after the person is notified of…
Section 27.1 — Appeal of assessments
An employer who has been assessed under section 22 may appeal to the Minister for a reconsideration of the assessment, either as to whether an amount should be assessed as payable or as to the amount…
Section 27.2 — Notification of appeal
Where an appeal is made to the Minister under section 27 or 27.1, the Minister shall notify any person who may be affected by the appeal that the Minister intends to decide the appeal, including the…
Section 27.3 — Minister’s authority not restricted
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…
Section 28 — Appeal to Tax Court of Canada
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…
Section 29 — Authority to decide questions
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…
Section 30 — Return to be filed
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,…
Section 31 — Estimate to be made
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…
Section 32 — Examination of return and notice of assessment
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,…
Section 33 — Payment of contributions
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…
Section 34 — Interest on unpaid contributions
If the amount paid by a person on or before the person’s balance-due day for a year on account of contributions required to be made by the person for the year in respect of the person’s self-employed…
Section 35 — Failure to file a return
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…