Canada Pension Plan Regulations (C.R.C., c. 385)

Cohabitation — Assignment of a Retirement Pension

78.2 For the purposes of subsection 65.1(8) of the Act, period of cohabitation means the period comprising all months during which the contributor and spouse or common-law partner referred to in subsection 65.1(9) of the Act cohabited, and includes the month in which their marriage was solemnized or in which they commenced to cohabit in a conjugal relationship, whichever is applicable, but does not include any months that are not within their joint contributory period as defined in subsection 65.1(8) of the Act.

Pension Adjustments

78.3 For the purposes of subsection 46(3.1) of the Act, the adjustment factor for a retirement pension that becomes payable in a month before the month in which the contributor reaches 65 years of age shall be determined by the formula

78.4 For the purposes of subsection 46(3.1) of the Act, the adjustment factor for a retirement pension that becomes payable in a month after the month in which the contributor reaches 65 years of age shall be determined by the formula

PART VIIIMiscellaneous

79 The Minister of National Revenue may, on behalf of the Government of Canada, enter into an agreement with

• (a) the government of a country other than Canada,

• (b) an international organization, or

• (c) the government of a province,

for giving effect to the provisions of paragraph 6(2)(h) or 7(1)(e) or (f) of the Act.

80 and 81 [Repealed, SOR/99-192, s. 9]

82 The election referred to in paragraph 11(2)(a) of the Act shall be made by filing with the Minister the form prescribed therefor.

83 An individual, to whom section 10 of the Act is not applicable because an election made by the individual pursuant to section 11 of the Act has been approved by the Minister, may revoke the election by advising the Minister thereof in writing.

83.1 The election referred to in subsection 12(1.1) of the Act is made or revoked by providing the prescribed form to an employer of the person.

83.2 The election referred to in subsection 13(1.1) of the Act is made or revoked by

• (a) filing the prescribed form, together with the return of the person’s self-employed earnings for the year, with the Minister within one year from June 15 in the year following the year for which the return is filed; or

• (b) filing the prescribed form with the Minister within one year from June 15 in the year following the year for which the return of the person’s self-employed earnings has been filed.

• 84 (1) An individual to whom subsection 13(3) of the Act applies for a year may elect to have the individual’s contributory salary and wages for the year included as self-employed earnings for the purposes of section 10 of the Act by filing with the Minister the form prescribed therefor.

• (2) The form referred to in subsection (1) shall be filed by an individual

  • (a) with his income tax return, or

  • (b) if his income tax return has already been filed, with the Minister

  within one year from April 30th of the year following the year for which he so elects.

84.1 For the purposes of paragraph 14(c) of the Act, in the case of an Indian, as defined in the Indian Act, the extent of the income of the Indian for the year from self-employment on a reserve, as defined in the Indian Act, is the amount described in paragraph 14(a) of the Act for that year.

Year’s Maximum Pensionable Earnings

Time and Manner of Calculation

• 85 (1) The Year’s Maximum Pensionable Earnings for a year shall be calculated immediately following the date on which the first revision of the Industrial Aggregate in Canada for the month of June of the year preceding that year is published by Statistics Canada.

• (2) Where an average for a period is required pursuant to paragraph 18(1)(b) or (c) of the Act, it shall be calculated as the quotient obtained by dividing the aggregate of the Wage Measure for each month in the period by the number of months in the period, adjusted to two digits after the decimal point in accordance with subsection (4).

• (3) Where a ratio is calculated pursuant to paragraph 18(1)(b) or (c) of the Act and the ratio contains a fraction that is less than one, the fraction shall be expressed as a decimal fraction of four digits after the decimal point and

  • (a) the fourth digit after the decimal point shall be dropped if that digit is less than five; or

  • (b) the third digit after the decimal point shall be increased by one and the fourth digit dropped if the fourth digit is five or greater than five.

• (4) Where the quotient obtained pursuant to subsection (2) or the product obtained pursuant to paragraph 18(1)(b) or (c) of the Act contains a fraction that is less than one, the fraction shall be expressed as a decimal fraction of three digits after the decimal point and

  • (a) the third digit after the decimal point shall be dropped if that digit is less than five; or

  • (b) the second digit after the decimal point shall be increased by one and the third digit dropped if the third digit is five or greater.

• (5) [Repealed, SOR/87-719, s. 1]

Application of International Agreements

86 The agreements referred to in Schedule IX, which were entered into under subsection 107(1) of the Act for the making of reciprocal arrangements relating to the administration or operation of the Act, shall, in order to give full effect to the Act, be applied in Canada in a manner that extends to common-law partners the treatment afforded to spouses.

Interest on Amounts Owing to Her Majesty

• 87 (1) The following definitions apply in this section.

  average bank rate

  average bank rate means the simple arithmetic mean of the bank rates that are established during the month before the month in respect of which interest is being calculated. (taux d’escompte moyen)

  bank rate

  bank rate means the rate of interest established weekly by the Bank of Canada as the minimum rate at which the Bank of Canada makes short-term advances to members of the Canadian Payments Association. (taux d’escompte)

  debt

  debt means

  • (a) a debt due under subsection 66(2) of the Act in respect of which a penalty has been imposed under section 90.1 of the Act; or

  • (b) a debt due under subsection 66(2.02) of the Act. (créance)

  demand for payment

  demand for payment means a demand for payment in writing and includes a notification of a decision to impose a penalty under section 90.1 of the Act or of the amount of a penalty imposed under that section. (demande de paiement)

  due date

  due date means, in respect of a debt,

  • (a) where a payment schedule has been established, any day on which a scheduled payment is to be made; or

  • (b) where no payment schedule has been established, the day that is 120 days after the day on which a demand for payment was issued. (date d’exigibilité)

• (2) Interest is payable on all debts that are recoverable on or after the day on which this section comes into force.

• (3) The accrual of interest on a debt, at the rate set out in subsection (4), begins on the due date.

• (4) Interest accrues on a debt at a rate that is calculated daily and compounded monthly at the average bank rate plus three per cent.

• (5) Interest does not accrue on a debt during the period in which a reconsideration under subsection 81(2) of the Act, an appeal under section 82 of the Act or section 55 of the Department of Employment and Social Development Act, or a judicial review under the Federal Courts Act is pending in respect of that debt.

• (6) The accrual of interest on a debt or on a portion of the debt, as applicable, ceases on

  • (a) the day before the day on which a scheduled payment in respect of the debt or a payment of the debt in full is received by Her Majesty;

  • (b) the day on which the debt or the portion of the debt is remitted under subsection 66(3) of the Act;

  • (c) the day on which the penalty that constitutes the debt is reduced or the decision imposing that penalty is rescinded under

    • (i) subsection 90.1(4) of the Act, or

    • (ii) the latest of the following decisions in respect of a decision or determination of the Minister under section 90.1 of the Act:

      • (A) a decision of the Minister under subsection 81(2) of the Act, and

      • (B) a decision on an appeal under section 82 of the Act or section 55 of the Department of Employment and Social Development Act or a judicial review under the Federal Courts Act;

  • (d) the day on which the accrued interest is remitted under subsection (7); or

  • (e) the day on which the debtor dies.

• (7) The conditions under which the Minister may remit in whole or in part the interest payable under this section are that

  • (a) the interest has ceased to accrue in accordance with paragraph (6)(c);

  • (b) the interest cannot be collected within the reasonably foreseeable future;

  • (c) the administrative costs of collecting the interest would exceed the amount of that interest; and

  • (d) the payment of the interest would result in undue hardship to the debtor.

Social Insurance Number

• 88 (1) The Minister or the Minister of National Revenue may cause a Social Insurance Number to be assigned to an individual who has not been assigned a Social Insurance Number.

• (2) The Minister or the Minister of National Revenue may cause a Social Insurance Number Card to be issued to an individual to whom a Social Insurance Number was caused to be assigned under subsection (1).