An Act to amend the Canada Pension Plan, the Canada Pension Plan Investment Board Act and the Income Tax Act (S.C. 2016, c. 14)

Marginal note:1991, c. 49, s. 212(1)

16 Subsection 35(1) of the Act is replaced by the following:

Marginal note:1991, c. 49, s. 213

17 Sections 36 and 37 of the Act are replaced by the following:

Marginal note:1997, c. 40, s. 67(1); 2004, c. 22, s. 18(1); 2012, c. 19, s. 227(1) and (2); 2013, c. 40, subpar. 236(1)(b)(i)

• 18 (1) Subsections 38(1) to (3.1) of the Act are replaced by the following:

  Marginal note:Refund of overpayment

  • 38 (1) 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 employee not later than four years — or, in the case of an employee who, in respect of a disability pension, is notified after September 1, 2010 of a decision under subsection 60(7) or 81(2), a decision under subsection 82(11) or 83(11) as those subsections read immediately before their repeal or a decision under section 54 or 59 of the Department of Employment and Social Development Act, 10 years — after the end of the year, refund to the employee the amount of the overpayment.

  • Marginal note:Refund after decision on appeal

    (2) If an amount on account of contributions is deducted from the remuneration of an employee or is paid by an employer with respect to an employee, and it is decided by a decision on an appeal made under section 27, 27.1 or 28 that the amount exceeds the amount required by this Act to be deducted or paid, the Minister shall refund the excess if the employee or employer applies for it in writing to the Minister not later than 30 days after the decision is communicated to the employee or employer, as the case may be.

  • Marginal note:Refund of excess — employee

    (3) Despite anything in this Part, if an employee applies to the Minister and satisfies the Minister that, for any year, the amount deducted from the employee’s remuneration exceeds the contributions for the year required of the employee under section 8, the Minister may refund the amount of the excess. The application must be made within four years — or, in the case of an employee who, in respect of a disability pension, is notified after September 1, 2010 of a decision under subsection 60(7) or 81(2), a decision under subsection 82(11) or 83(11) as those subsections read immediately before their repeal or a decision under section 54 or 59 of the Department of Employment and Social Development Act, 10 years — after the end of the year.

  • Marginal note:Refund of amount remitted in excess — employer

    (3.1) Subject to subsection (3.2) but despite any other provision of this Part, if an employer applies to the Minister and satisfies the Minister that, for any year, the amount remitted by the employer as the employer’s contributions with respect to an employee exceeds the contributions for the year required of the employer under section 9 with respect to the employee, the Minister may refund the amount of the excess. The application must be made within four years after the end of the year.

• Marginal note:2010, c. 25, s. 70

  (2) The portion of subsection 38(4) of the Act before paragraph (b) is replaced by the following:

  • Marginal note:Refund of excess — self-employed person

    (4) If a person has paid, on account of the contributions required to be made by the person for a year in respect of the person’s self-employed earnings, an amount in excess of the contributions, the Minister

    • (a) may refund that part of the amount so paid in excess of the contributions on sending the notice of assessment of the contributions, without any application having been made for the refund; and

• Marginal note:1991, c. 49, s. 214

  (3) Subsection 38(5) of the Act is replaced by the following:

  • Marginal note:Recovery of amount refunded or credited on liability

    (5) If an application under this section has been made to the Minister for a refund of any amount deducted on account of an employee’s contributions for a year and, whether on the basis of incorrect or incomplete information contained in the application or otherwise, the Minister has refunded an amount to the employee, or applied an amount to a liability of the employee to Her Majesty in right of Canada, in excess of the amount that should have been refunded or applied, the amount of the excess may be recovered at any time from the employee as a debt due to Her Majesty.

19 Section 39 of the Act is replaced by the following:

Marginal note:R.S., c. 30 (2nd Supp.), s. 13(1)

• 20 (1) Subparagraph 44(1)(b)(i) of the Act is replaced by the following:

  • (i) has made base contributions for not less than the minimum qualifying period,

• (2) Paragraph 44(1)(c) of the Act is replaced by the following:

  • (c) a death benefit shall be paid to the estate or succession of a deceased contributor who has made base contributions for not less than the minimum qualifying period;

• Marginal note:2000, c. 12, s. 45(1)

  (3) The portion of paragraph 44(1)(d) of the Act before subparagraph (i) is replaced by the following:

  • (d) subject to subsection (1.1), a survivor’s pension shall be paid to the survivor of a deceased contributor who has made base contributions for not less than the minimum qualifying period, if the survivor

• Marginal note:R.S., c. 30 (2nd Supp.), s. 13(3)

  (4) Subparagraph 44(1)(e)(i) of the Act is replaced by the following:

  • (i) has made base contributions for not less than the minimum qualifying period,

• (5) Paragraph 44(1)(f) of the Act is replaced by the following:

  • (f) an orphan’s benefit shall be paid to each orphan of a deceased contributor who has made base contributions for not less than the minimum qualifying period; and

• Marginal note:2012, c. 31, s. 195(1)

  (6) The portion of paragraph 44(2)(a) of the Act before subparagraph (i) is replaced by the following:

  • (a) a contributor is deemed to have made base contributions for not less than the minimum qualifying period only if the contributor has made base contributions during the contributor’s contributory period on earnings that are not less than the contributor’s basic exemption, calculated without regard to subsection 20(2),

• Marginal note:1997, c. 40, s. 69(4)

  (7) Subparagraph 44(2)(b)(iv) of the Act is replaced by the following:

  • (iv) in relation to any benefits payable under this Act for any month after December, 1977, any month for which the contributor was a family allowance recipient in a year for which the contributor’s base unadjusted pensionable earnings are less than the basic exemption of the contributor for the year, calculated without regard to subsection 20(2).

• Marginal note:2009, c. 31, s. 32(2)

  (8) Subsection 44(2.1) of the Act is replaced by the following:

  • Marginal note:Proration — late applications for disability pensions

    (2.1) For the purpose of determining the minimum qualifying period of a contributor referred to in subparagraph (1)(b)(ii), the basic exemption for the year in which they would have been considered to have become disabled, and in which the base unadjusted pensionable earnings are less than the relevant Year’s Basic Exemption for that year, is an amount equal to that proportion of the amount of that Year’s Basic Exemption that the number of months that would not have been excluded from the contributory period by reason of disability is of 12.

• Marginal note:2012, c. 31, s. 195(2)

  (9) The portion of subsection 44(2.2) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Family allowance — late applications for disability pensions

    (2.2) A contributor referred to in subparagraph (1)(b)(ii) is deemed to have made base contributions for not less than the minimum qualifying period for the purpose of subparagraph (1)(b)(i) if

• Marginal note:2012, c. 31, s. 195(2)

  (10) Subparagraph 44(2.2)(b)(ii) of the Act is replaced by the following:

  • (ii) their base unadjusted pensionable earnings were less than their basic exemption, calculated without regard to subsection 20(2); and

• Marginal note:1991, c. 44, s. 4; 2012, c. 31, s. 195(3)

  (11) The portion of subsection 44(3) of the Act before paragraph (b) is replaced by the following:

  • Marginal note:Calculation for other supplementary benefits

    (3) For the purposes of paragraphs (1)(c), (d) and (f), a contributor is deemed to have made base contributions for not less than the minimum qualifying period only if the contributor has made base contributions during their contributory period

    • (a) for at least one third of the total number of years included either wholly or partly within their contributory period, excluding from the calculation of that contributory period any month in a year after the year in which the contributor reaches 65 years of age and for which the contributor’s base unadjusted pensionable earnings were equal to or less than the contributor’s basic exemption for that year, but in no case for less than three years; or