Canada Pension Plan
Sections and provisions with full text and the judgments that cite each one.
Section 36 — Application of Income Tax Act provisions
Subject to this Part and except as otherwise provided by regulation, the provisions of Divisions I and J of Part I of the Income Tax Act with respect to payment of tax, assessments, objections to…
Section 37 — Priority in which payment to be applied
If any payment is made by a person to the Minister on account of taxes specified in section 228 of the Income Tax Act and of contributions under this Act in respect of self-employed earnings, despite…
Section 38 — Refund of overpayment
If an overpayment has been made by an employee on account of the employee’s contributions under this Act for a year, the Minister must, if application in writing is made to the Minister by the…
Section 39 — Refund of overpayment in accordance with agreement
Despite anything in this Act, if an overpayment has been made by an employee on account of the employee’s contributions for a year under this Act, the Minister may, in accordance with any agreement…
Section 40 — Regulations
The Governor in Council may make regulations prescribing or providing anything that, by this Part, is to be prescribed or is to be provided by regulations; requiring any class of persons to file…
Section 41 — Offence and punishment
Every employer who fails to comply with subsection 21(1) or 23(3) is guilty of an offence and, in addition to any penalty otherwise provided, is liable on summary conviction to a fine not exceeding…
Section 42 — Definitions
In this Part, basic number of contributory months , in the case of any contributor, means one hundred and twenty minus the number of months that were excluded from the contributor’s contributory…
Section 43 — Pension Index for subsequent years
Subject to subsection (2), the Pension Index for each year shall be calculated, in prescribed manner, as the average for the twelve month period ending October 31 in the preceding year of the…
Section 44 — Benefits payable
Subject to this Part, a retirement pension shall be paid to a contributor who has reached sixty years of age; a disability pension shall be paid to a contributor who has not reached sixty-five years…
Section 44.1 — Survivor’s pension, death benefit or orphan’s benefit not payable
Despite section 44, a survivor’s pension, death benefit or orphan’s benefit is not payable to an individual in the following circumstances: in the case of the survivor’s pension, the individual who…
Section 44.2 — Survivor’s pension not payable
Despite paragraph 44(1)(d), a survivor’s pension is not payable to an individual as a result of a contributor’s death if, on or after January 1, 2025, a division of unadjusted pensionable earnings…
Section 45 — Basic amount of benefit
A reference in this Part to the basic amount of any benefit shall be construed as a reference to the amount thereof calculated as provided in this Part without regard to subsection (2). Where any…
Section 46 — Amount of retirement pension
Subject to this section, a retirement pension payable to a contributor is a basic monthly amount equal to the aggregate of 25% of their average monthly pensionable earnings, 8.33% of their first…
Section 47 — Amount of average monthly pensionable earnings
Where a retirement pension becomes payable to a contributor commencing with any month before January, 1976, his average monthly pensionable earnings are an amount calculated by dividing his total…
Section 48 — Average monthly pensionable earnings in case of pension commencing after December, 1975
Subject to subsections (2), (3) and (4), where a retirement pension becomes payable to a contributor commencing with any month after December, 1975, his average monthly pensionable earnings are an…
Section 48.1 — First additional monthly pensionable earnings
The first additional monthly pensionable earnings of a contributor are an amount calculated by in the case where their first additional contributory period is less than or equal to 480 months,…
Section 48.2 — Second additional monthly pensionable earnings
The second additional monthly pensionable earnings of a contributor are an amount calculated by in the case where their second additional contributory period is less than or equal to 480 months,…
Section 49 — Contributory period
The contributory period of a contributor is the period commencing January 1, 1966 or when he reaches eighteen years of age, whichever is the later, and ending where a benefit other than a disability…
Section 49.1 — First additional contributory period
The first additional contributory period of a contributor is the period commencing January 1, 2019 or when they reach 18 years of age, whichever is the later, and ending with the earliest of the…
Section 49.2 — Second additional contributory period
The second additional contributory period of a contributor is the period commencing January 1, 2024 or when they reach 18 years of age, whichever is the later, and ending with the earliest of the…
Section 50 — Total pensionable earnings
The total pensionable earnings of a contributor are the total for all months in his contributory period of his pensionable earnings for each month calculated as provided in section 51.
Section 50.1 — Total first additional pensionable earnings
The total first additional pensionable earnings of a contributor are the total for all months in their first additional contributory period of their first additional pensionable earnings for each…
Section 50.2 — Total second additional pensionable earnings
The total second additional pensionable earnings of a contributor are the total for all months in their second additional contributory period of their second additional pensionable earnings for each…
Section 51 — Pensionable earnings, or first or second additional pensionable earnings, for month
The pensionable earnings, first additional pensionable earnings or second additional pensionable earnings, as the case may be, of a contributor for a month (in this subsection referred to as the…
Section 51.1 — Value determined — disabled contributor’s first additional contributory period
For each month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, a value shall be determined by the formula [[(M1…
Section 51.2 — Value determined — disabled contributor’s second additional contributory period
For each month that was excluded from the contributor’s contributory period under this Act or under a provincial pension plan by reason of disability, a value shall be determined by the formula [[(M1…
Section 51.3 — Time when contributor deemed disabled
For the purposes of sections 51.1 and 51.2 and despite paragraph 42(2)(b), a contributor is deemed to have become disabled at the time that is determined in the prescribed manner to be the time when…
Section 52 — Earnings for which base contribution deemed to have been made for month
For the purpose of calculating the pensionable earnings of a contributor for a month in any year for which they have made a base contribution, the base contribution is deemed to have been made for…
Section 52.1 — Earnings for which first additional contribution deemed for month
For the purpose of calculating the first additional pensionable earnings of a contributor for a month in any year for which they have made a first additional contribution, that contribution is deemed…
Section 52.2 — Earnings for which second additional contribution deemed for month
For the purpose of calculating the second additional pensionable earnings of a contributor for a month in any year for which they have made a second additional contribution, that contribution is…
Section 53 — Base unadjusted pensionable earnings for a year
Subject to section 54, the base unadjusted pensionable earnings of a contributor for a year are an amount equal to the aggregate of his contributory salary and wages for the year, and his…
Section 53.1 — First additional unadjusted pensionable earnings for a year
Subject to sections 53.5 and 54.1, for 2019 and each subsequent year, the first additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the…
Section 53.2 — Second additional unadjusted pensionable earnings for year
Subject to sections 53.6 and 54.2, for 2024 and each subsequent year, the second additional unadjusted pensionable earnings of a contributor for a year are an amount equal to the least of the…
Section 53.3 — Attribution of amount for first additional contributory period — one child
An amount, determined by the following formula, shall be attributed to a contributor for a year during which they were a family allowance recipient with respect to one child, if that amount is…
Section 53.4 — Attribution of amount for second additional contributory period — one child
An amount, determined by the following formula, shall be attributed to a contributor for a year during which they were a family allowance recipient with respect to one child, if that amount is…
Section 53.5 — First additional unadjusted pensionable earnings for years of attribution
For each year in which there is an attribution of an amount under section 53.3, the amount of the first additional unadjusted pensionable earnings of a contributor for the year determined under…
Section 53.6 — Second additional unadjusted pensionable earnings for years of attribution
For each year in which there is an attribution of an amount under section 53.4, the amount of the second additional unadjusted pensionable earnings of a contributor for the year determined under…
Section 54 — Base unadjusted pensionable earnings for years of division
The amount of the base unadjusted pensionable earnings of a contributor for a year determined under section 53 is to be adjusted for each year in which there is a division of base unadjusted…
Section 54.1 — First additional unadjusted pensionable earnings for years of division
The amount of the first additional unadjusted pensionable earnings of a contributor for a year determined under section 53.1 is to be adjusted for each year in which there is a division of those…
Section 54.2 — Second additional unadjusted pensionable earnings for years of division
The amount of the second additional unadjusted pensionable earnings of a contributor for a year determined under section 53.2 is to be adjusted for each year in which there is a division of those…
Section 55 — Application for division
Subject to this section, subsections 55.2(2), (3) and (4) and section 55.3, an application for a division of the unadjusted pensionable earnings of former spouses may be made in writing to the…
Section 55.1 — When mandatory division to take place
Subject to this section and sections 55.2 and 55.3, a division of unadjusted pensionable earnings shall take place in the following circumstances: in the case of spouses, following a judgment…
Section * 55.11 — Application of section 55.1
Section 55.1 applies in respect of judgments granting a divorce and judgments of nullity of a marriage, rendered on or after January 1, 1987; in respect of spouses and former spouses who commence to…
Section 55.2
[Repealed, 2000, c. 12, s. 48] Except as provided in subsection (3), where, on or after June 4, 1986, a written agreement between persons subject to a division under section 55 or 55.1 was entered…
Section 55.3 — Incapacity
Where an application for a division of unadjusted pensionable earnings is made under subsection 55(1) or paragraph 55.1(1)(b) or (c) or the Minister receives the prescribed information referred to in…
Section 56 — Amount of disability pension
A disability pension payable to a contributor is a basic monthly amount consisting of a flat rate benefit, calculated as provided in subsection (2); and 75% of the amount of the contributor’s…
Section 57 — Amount of death benefit
A death benefit payable to the estate or succession of a contributor is a lump sum amount equal to if the contributor’s death occurs before January 1, 2019, the lesser of six times the amount of the…
Section 58 — Amount of survivor’s pension
Subject to this section, a survivor’s pension payable to the survivor of a contributor is a basic monthly amount as follows: in the case of a survivor who has not reached 65 years of age and to whom…
Section 59 — Amount of benefit
Except in the case of a dependent child described in subparagraph (b)(ii) of the definition dependent child in subsection 42(1), a disabled contributor’s child’s benefit payable to the child of a…
Section 59.1 — Amount of post-retirement benefit
A post-retirement benefit payable to a contributor is a basic monthly amount that is equal to the aggregate of the amounts calculated as provided in subsections (1.1), (3) and (5). Subject to…