Canada Pension Plan
Sections and provisions with full text and the judgments that cite each one.
Section 92 — Administration of Act
The Minister has the control and direction of the administration of this Act other than Part I. The Minister of National Revenue has the control and direction of the administration of Part I and…
Section 93 — Duty of Minister of Public Works and Government Services
The Minister of Public Works and Government Services shall furnish the Minister with such assistance in the administration of this Act as the Governor in Council may direct.
Section 94 — Duty of Canada Employment Insurance Commission
The Canada Employment Insurance Commission shall furnish the Minister and the Minister of National Revenue with such assistance in the administration of this Act as the Governor in Council may direct.
Section 95 — Record of Earnings
The Minister shall cause to be established such records, to be known as the Record of Earnings, of information obtained under this Act with respect to the earnings and contributions of contributors,…
Section 96 — Application for statement of earnings and request for reconsideration
Subject to the provisions of any agreement entered into under section 105, every contributor may require the Minister, by application made in the prescribed manner, to furnish or make available to…
Section 97 — Entry in record of earnings presumed to be accurate
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…
Section 98 — Application for assignment of Social Insurance Number
Every individual who applies for a division under section 55 or 55.1 shall, within thirty days of the date of application for such division, if he has not earlier been assigned a Social Insurance…
Section 99 — Application to be signed by applicant
An application for a Social Insurance Number shall be signed by the applicant in his own hand but where the applicant is unable to sign his own name, he may attest the application by making his mark…
Section 100 — Agreement respecting assignment of Social Insurance Numbers
The Minister may, on behalf of the Government of Canada, enter into an agreement with the government of a province providing a comprehensive pension plan under which the Minister may cause Social…
Section 101 — Regulations
The Governor in Council may make regulations requiring employers to distribute to their employees applications and other material relating to applications for Social Insurance Numbers; prescribing…
Section 102 — Offence and punishment
Every person who, in his application for a Social Insurance Number, knowingly furnishes any false or misleading information is guilty of an offence punishable on summary conviction. Every person who…
Section 103 — Limitation period
A prosecution for an offence under this Act may be commenced at any time within, but not later than, five years after the time when the subject-matter of the prosecution arose. Where a corporation…
Section 104 — Definitions
The following definitions apply in this section and sections 104.1 and 105. administration includes the development, operation, evaluation and enforcement of policies and programs. ( mise en oeuvre )…
Section 104.01
[Repealed, 2012, c. 19, s. 294]
Section 104.02
[Repealed, 2012, c. 19, s. 294]
Section 104.03
[Repealed, 2012, c. 19, s. 294]
Section 104.04
[Repealed, 2012, c. 19, s. 294]
Section 104.05
[Repealed, 2012, c. 19, s. 294]
Section 104.06
[Repealed, 2012, c. 19, s. 294]
Section 104.07
[Repealed, 2012, c. 19, s. 294]
Section 104.08
[Repealed, 2012, c. 19, s. 294]
Section 104.09
[Repealed, 2012, c. 19, s. 294]
Section 104.1 — Availability of information within federal institutions
Despite any other Act or law, any information obtained by a public officer of the Canada Revenue Agency, the Department of Finance, the Department of Public Works and Government Services or the…
Section 104.101
[Repealed, 2012, c. 19, s. 294]
Section 104.102
[Repealed, 2012, c. 19, s. 294]
Section 104.11
[Repealed, 2012, c. 19, s. 294]
Section 105 — Agreement with province for exchange of records and furnishing of information
The Minister may, on behalf of the Government of Canada, enter into an agreement with the government of a province providing a comprehensive pension plan under which any information obtained under…
Section 106 — Commissioners for oaths
A person who is employed in the administration or enforcement of Part I or any regulations made thereunder and is authorized by the Minister of National Revenue for the purpose, or is employed in the…
Section 107 — Reciprocal arrangements re administration, etc.
Where, under any law of a country other than Canada, provision is made for the payment of old age or other benefits including survivors’ or disability benefits, the Minister may, on behalf of the…
Section 107.1 — Donations
The Minister may acquire money, securities or other property by gift, bequest or otherwise and shall dispose of such securities or other property subject to the terms, if any, on which such money,…
Section 108 — Canada Pension Plan Account
There is hereby established in the accounts of Canada an account to be known as the Canada Pension Plan Account. There shall be paid into the Consolidated Revenue Fund and credited to the Canada…
Section 108.1 — Management of Account
Any amounts standing to the credit of the Canada Pension Plan Account that exceed the immediate obligations of that Account shall be transferred to the Investment Board, unless any agreement entered…
Section 108.2 — Additional Canada Pension Plan Account
There is established in the accounts of Canada an account to be known as the Additional Canada Pension Plan Account. There is to be paid into the Consolidated Revenue Fund and credited to the…
Section 108.3 — Management of Account
Any amounts standing to the credit of the Additional Canada Pension Plan Account that exceed the immediate obligations of that Account are to be transferred to the Investment Board, unless any…
Section 109
[Repealed, 2003, c. 5, s. 4]
Section 110 — Interest — Canada Pension Plan Account
The Minister of Finance shall charge interest to the Canada Pension Plan Account at market rates, as determined by that Minister, on any amount paid out of the Consolidated Revenue Fund under…
Section 111
[Repealed, 2003, c. 5, s. 6]
Section 111.1 — Administration agreement
The Minister of Finance may, on terms and conditions satisfactory to the Minister, enter into an agreement with the Investment Board with respect to the administration of any matter referred to in…
Section 112 — Annual financial statements
The Minister shall, as soon as possible after the end of each fiscal year, prepare one set of annual financial statements for the Canada Pension Plan in respect of that year setting out a statement…
Section 113 — Effect of regulation made under subsection 3(2)
Where any regulation has been made under subsection 3(2) prescribing a province as a province described in paragraph (b) of the definition province providing a comprehensive pension plan in…
Section 113.1 — Review every three years
Once every three years after 1997, the Minister of Finance and ministers of the Crown from the included provinces shall review the financial state of the Canada Pension Plan and may make…
Section 114 — Definition of included province
In this section, included province means a province other than Yukon, the Northwest Territories or Nunavut, except a province providing a comprehensive pension plan unless at the time in respect of…
Section 115 — Report of Chief Actuary
The Chief Actuary of the Office of the Superintendent of Financial Institutions shall, during the first year of each three-year period for which a review is required by subsection 113.1(1), prepare a…
Section 116
[Repealed, 1997, c. 40, s. 97]
Section 117 — Annual report to be made by Ministers
The Minister of Finance and the Minister of Employment and Social Development shall, as soon as possible after the end of each fiscal year, together prepare a report on the administration of this Act…
Section 118 — Government contributions — Canada Pension Plan Account
There is to be charged to the Consolidated Revenue Fund and credited to the Canada Pension Plan Account an amount equal to the contributions required to be made by Her Majesty in right of Canada…