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Canada Pension Plan

Version of section 33 from 2017-03-03 to 2024-04-01:


Marginal note:Payment of contributions

  •  (1) 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 contributions for a year in respect of the person’s self-employed earnings is not required by section 155 or 156 of the Income Tax Act to pay instalments for that year in respect of the person’s income tax, the person shall, on or before the person’s balance-due day for the year, pay to the Receiver General the whole amount of the contributions.

  • Marginal note:Farmers and fishers

    (2) Every person to whom section 155 of the Income Tax Act applies, other than a person to whom subsection (1) applies, shall pay to the Receiver General on or before December 31 in each year, two thirds of

    • (a) the contributions required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person; or

    • (b) the contributions required in respect of the person’s self-employed earnings for the preceding year.

  • Marginal note:Other persons

    (3) Every person, other than a person to whom subsection (1) or (2) applies, shall pay to the Receiver General in respect of each year

    • (a) on or before March 15, June 15, September 15 and December 15 in the year, an amount equal to one quarter of

      • (i) the contributions required to be made by the person for the year in respect of the person’s self-employed earnings, as estimated by the person, or

      • (ii) the contributions required in respect of the person’s self-employed earnings for the preceding year; or

    • (b) on or before

      • (i) March 15 and June 15 in the year, an amount equal to one quarter of the contributions required in respect of the person’s self-employed earnings for the second preceding year, and

      • (ii) September 15 and December 15 in the year, an amount equal to one half of the amount, if any, by which

        • (A) the contributions required in respect of the person’s self-employed earnings for the preceding year

        exceeds

        • (B) one half of the contributions required in respect of the person’s self-employed earnings for the second preceding year.

  • Marginal note:Payment of remainder of estimated contributions

    (4) A person referred to in subsection (2) or (3) shall also pay to the Receiver General, on or before the person’s balance-due day for the year, the remainder of the contributions as estimated under section 31. However, paragraphs (2)(a) and (b) and (3)(a) and (b) do not require the payment of any amount in respect of the person that would otherwise become due after the person’s death.

  • R.S., 1985, c. C-8, s. 33
  • 1991, c. 49, s. 210
  • 1993, c. 24, s. 145
  • 2016, c. 14, s. 15

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