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Canada Pension Plan

Version of section 26.1 from 2005-12-12 to 2013-02-28:


Marginal note:Request for ruling

  •  (1) The Minister of 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 Minister of National Revenue to make a ruling on any of the following questions:

    • (a) whether an employment is pensionable;

    • (b) how long an employment lasts, including the dates on which it begins and ends;

    • (c) what is the amount of any earnings from pensionable employment;

    • (d) whether a contribution is payable;

    • (e) what is the amount of a contribution that is payable; and

    • (f) who is the employer of a person in pensionable employment.

  • Marginal note:Time limit

    (2) The Minister of Social Development may request a ruling at any time, but a request by any other person must be made before June 30 of the year after the year in respect of which the question relates.

  • Marginal note:Ruling

    (3) The authorized officer shall make the ruling within a reasonable time after receiving the request.

  • Marginal note:Presumption

    (4) Unless a ruling has been requested with respect to a person in pensionable employment,

    • (a) an amount deducted from the remuneration of the person or paid by an employer as a contribution for the person is deemed to have been deducted or paid in accordance with this Act; or

    • (b) an amount that has not been so deducted or paid is deemed not to have been required to be deducted or paid in accordance with this Act.

  • 1997, c. 40, s. 65
  • 1999, c. 17, s. 111
  • 2005, c. 35, s. 67, c. 38, s. 138
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