R.S., c. C-8CANADA PENSION PLAN

1. The Canada Pension Plan is amended by adding the following after section 4:

2. Paragraph 44(2)(a) of the Act is amended by striking out the word “or” at the end of subparagraph (i) and by adding the following after subparagraph (i):

Marginal note:2000, c. 12, s. 47

• 3. (1) The portion of paragraph 55.1(1)(b) of the Act before subparagraph (i) is replaced by the following:

  • (b) in the case of spouses, following the approval by the Minister of an application made by or on behalf of either spouse, by the estate or succession of either spouse or by any person that may be prescribed, if

• Marginal note:2000, c. 12, s. 47

  (2) Paragraph 55.1(1)(c) of the Act is replaced by the following:

  • (c) in the case of common-law partners, following the approval by the Minister of an application made by or on behalf of either former common-law partner, by the estate or succession of one of those former common-law partners or by any person that may be prescribed, if

    • (i) the former common-law partners have been living separate and apart for a period of one year or more, or one of the former common-law partners has died during that period, and

    • (ii) the application is made within four years after the day on which the former common-law partners commenced to live separate and apart or, if both former common-law partners agree in writing, at any time after the end of that four-year period.

Marginal note:1997, c. 40, s. 80

• 4. (1) Subsection 66(2) of the Act is replaced by the following:

  • Marginal note:Recovery of amount of payment

    (2) If a person has received or obtained a benefit payment to which the person is not entitled, or a benefit payment in excess of the amount of the benefit payment to which the person is entitled, the amount of the benefit payment or the excess amount, as the case may be, constitutes a debt due to Her Majesty and is recoverable at any time in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.

  • Marginal note:Recovery of amount of interest

    (2.01) Interest payable under this Part constitutes a debt due to Her Majesty and is recoverable at any time in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.

• (2) Section 66 of the Act is amended by adding the following after subsection (2.01):

  • Marginal note:Recovery of amount of penalty

    (2.02) The amount of a penalty imposed on a person under section 90.1 constitutes a debt due to Her Majesty and is recoverable at any time in the Federal Court or any other court of competent jurisdiction or in any other manner provided by this Act.

• Marginal note:1997, c. 40, s. 80

  (3) Subsection 66(2.1) of the French version of the Act is replaced by the following:

  • Marginal note:Déduction

    (2.1) Le montant de la créance peut en outre être déduit, de la façon réglementaire, des sommes à payer au débiteur ou à sa succession en vertu de la présente loi ou de toute autre loi dont l’application incombe au ministre ou au titre de tout programme dont la gestion lui est confiée.

• Marginal note:1997, c. 40, s. 80

  (4) Subsection 66(2.7) of the Act is replaced by the following:

  • Marginal note:Garnishment

    (2.7) If the Minister knows or suspects that a person is or is about to become indebted or liable to make a payment to a person liable to make a payment to Her Majesty under this Part, the Minister may, by a notice served personally or by confirmed delivery service, require the first person to pay the money otherwise payable to the second person in whole or in part to the Receiver General on account of the second person’s liability.

• (5) Section 66 of the Act is amended by adding the following after subsection (5):

  • Marginal note:Exclusion of Financial Administration Act

    (6) Section 155.1 of the Financial Administration Act does not apply in relation to amounts owing to Her Majesty under this Part.

• 5. (1) Subsection 89(1) of the Act is amended by striking out the word “and” at the end of paragraph (l) and by adding the following after paragraph (l):

  • (l.1) respecting the use of electronic means to create, communicate, make available, collect, receive, store or otherwise deal with a document or information under this Part, including

    • (i) the technology or process, and the format, that must be used,

    • (ii) the place where an electronic document is to be made or sent,

    • (iii) the time and circumstances when an electronic document is considered to be sent or received and the place where it is considered to have been sent or received,

    • (iv) the technology or process to be used to make or verify an electronic signature and the manner in which the signature is to be used, and

    • (v) the circumstances in which an electronic document must be signed with an electronic signature or a secure electronic signature;

  • (l.2) providing that a requirement under a provision of this Part to provide a document or information by non-electronic means is satisfied by the provision of an electronic document if the prescribed conditions, if any, have been complied with; and

• (2) Section 89 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Regulations — payment of interest

    (2) The Governor in Council may make regulations respecting the payment of interest on amounts owing to Her Majesty under this Part, including regulations prescribing

    • (a) the circumstances in which interest is payable;

    • (b) rates of interest or the manner of calculating rates of interest;

    • (c) terms and conditions for the imposition and payment of interest; and

    • (d) terms and conditions under which the Minister may waive, reduce or remit the interest payable.

  • Marginal note:Personal Information Protection and Electronic Documents Act

    (3) In paragraphs (1)(l.1) and (l.2), “electronic document”, “electronic signature” and “secure electronic signature” have the same meaning as in subsection 31(1) of the Personal Information Protection and Electronic Documents Act.

6. The heading before section 90.1 of the English version of the Act, as enacted by section 87 of chapter 40 of the Statutes of Canada, 1997, is replaced by the following:

• 7. (1) The portion of subsection 90.1(1) of the French version of the Act before paragraph (a), as enacted by section 87 of chapter 40 of the Statutes of Canada, 1997, is replaced by the following:

  Marginal note:Pénalités

  • 90.1 (1) S’il prend connaissance de faits qui, à son avis, démontrent qu’une personne a commis l’un des actes ou omissions ci-après, le ministre peut lui infliger une pénalité pour chacun de ces actes ou omissions :

• (2) Paragraph 90.1(1)(d) of the Act, as enacted by section 87 of chapter 40 of the Statutes of Canada, 1997, is replaced by the following:

  • (d) received or obtained by cheque or otherwise a benefit payment to which the person knew that they were not entitled, or a benefit payment that the person knew was in excess of the amount of the benefit payment to which they were entitled, and did not return the cheque or the amount of the benefit payment, or the excess amount, as the case may be, without delay; or

• (3) Paragraph 90.1(1)(e) of the French version of the Act, as enacted by section 87 of chapter 40 of the Statutes of Canada, 1997, is replaced by the following:

  • e) participer, consentir ou acquiescer à la commission de tout acte ou omission visé à l’un ou l’autre des alinéas a) à d).

• (4) Section 90.1 of the Act, as enacted by section 87 of chapter 40 of the Statutes of Canada, 1997, is amended by adding the following after subsection (1):

  • Marginal note:Purpose of penalty

    (1.1) The purpose of the penalty is to promote compliance with this Act and not to punish.

• (5) Subsection 90.1(4) of the Act, as enacted by section 87 of chapter 40 of the Statutes of Canada, 1997, is replaced by the following:

  • Marginal note:Rescission, etc., of penalty

    (4) The Minister may rescind the imposition of a penalty under subsection (1), or reduce the penalty,

    • (a) on the presentation of new facts;

    • (b) on being satisfied that the penalty was imposed without knowledge of, or on the basis of a mistake as to, some material fact;

    • (c) on being satisfied that the penalty cannot be collected within the reasonably foreseeable future; or

    • (d) on being satisfied that payment of the penalty would cause undue hardship to the debtor.

8. The Act is amended by adding the following before section 90.2:

9. Subsection 96(1) of the Act is replaced by the following:

• 10. (1) Subsection 101(1) of the Act is amended by striking out the word “and” at the end of paragraph (d.1) and by adding the following after paragraph (d.1):

  • (d.2) respecting the use of electronic means to create, communicate, make available, collect, receive, store or otherwise deal with a document or information under this Part, including

    • (i) the technology or process, and the format, that must be used,

    • (ii) the place where an electronic document is to be made or sent,

    • (iii) the time and circumstances when an electronic document is considered to be sent or received and the place where it is considered to have been sent or received,

    • (iv) the technology or process to be used to make or verify an electronic signature and the manner in which the signature is to be used, and

    • (v) the circumstances in which an electronic document must be signed with an electronic signature or a secure electronic signature;

  • (d.3) providing that a requirement under a provision of this Part to provide a document or information by non-electronic means is satisfied by the provision of an electronic document if the prescribed conditions, if any, have been complied with; and

• (2) Section 101 of the Act is amended by adding the following after subsection (1):

  • Marginal note:Personal Information Protection and Electronic Documents Act

    (2) In paragraphs (1)(d.2) and (d.3), “electronic document”, “electronic signature” and “secure electronic signature” have the same meaning as in subsection 31(1) of the Personal Information Protection and Electronic Documents Act.

Marginal note:2005, c. 35, s. 46

11. Subsection 104.01(3) of the Act is replaced by the following:

Marginal note:1997, c. 40, s. 94(5)

• 12. (1) The portion of paragraph 113.1(4)(c) of the Act before subparagraph (i) is replaced by the following:

  • (c) the financing objective of having a contribution rate, without taking into account the changes referred to in paragraph (d) for which the contribution rate most recently calculated under subparagraph 115(1.1)(c)(ii) exceeds zero, that is no lower than the rate

• Marginal note:1997, c. 40, s. 94(8)

  (2) Subsections 113.1(11) to (11.04) of the Act are repealed.

• Marginal note:1997, c. 40, s. 94(8)

  (3) The portion of subsection 113.1(11.05) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Insufficient rates

    (11.05) Subject to subsections (11.12) and (11.13), if, at October 1 of the year before a three-year period for which a review is required by subsection (1), the contribution rate for self-employed persons for the years in that three-year period less the contribution rate most recently calculated under subparagraph 115(1.1)(c)(ii) is less than the contribution rate most recently calculated under subparagraph 115(1.1)(c)(i) for self-employed persons for those years,

• Marginal note:1997, c. 40, s. 94(8)

  (4) Subsections 113.1(11.06) to (11.11) of the Act are replaced by the following:

  • Marginal note:Interpretation

    (11.06) In the calculations under subsections (11.07) to (11.11),

    A

    is one half of the contribution rate most recently calculated under subparagraph 115(1.1)(c)(i) for self-employed persons for the years in the three-year period referred to in subsection (11.05);

    B

    is the contribution rate for employees and employers at October 1 of the third year of the last three-year period for which contribution rates were set for employees and employers, by an Act of Parliament or by a regulation made under subsection (6), on the recommendation of ministers under subsection (1);

    C

    is one half of the contribution rate most recently calculated under subparagraph 115(1.1)(c)(ii) for self-employed persons for the years in the three-year period referred to in subsection (11.05); and

    D

    is the difference between B and C.

  • Marginal note:Determination of rate — 1st case

    (11.07) If neither A nor D is greater than 4.95% and A is greater than D, the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is A plus C.

  • Marginal note:Determination of rate — 2nd case

    (11.08) If A is greater than 4.95%, D is less than or equal to 4.95% and the percentage determined by the formula

    1/2(A - D)

    is less than or equal to 0.1%, then the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is the rate determined by the formula

    4.95% + 1/2(A - 4.95%) + C

  • Marginal note:Determination of rate — 3rd case

    (11.09) If A is greater than 4.95%, D is less than or equal to 4.95% and the percentage determined by the formula

    1/2(A - D)

    is greater than 0.1%, then the contribution rate for employees and employers is

    • (a) for the first year after the October 1 date referred to in subsection (11.05), the rate determined by the formula

      4.95% + 1/6(A - 4.95%) + C

    • (b) for the next year, the rate determined by the formula

      4.95% + 1/3(A - 4.95%) + C

      and

    • (c) for each subsequent year, the rate determined by the formula

      4.95% + 1/2(A - 4.95%) + C

  • Marginal note:Determination of rate — 4th case

    (11.1) If subsections (11.07) to (11.09) do not apply and the percentage determined by the formula

    1/2(A - D)

    is less than or equal to 0.1%, then the contribution rate for employees and employers for each year after the October 1 date referred to in subsection (11.05) is the rate determined by the formula

    D + 1/2(A - D) + C

  • Marginal note:Determination of rate — 5th case

    (11.11) If subsections (11.07) to (11.1) do not apply, then the contribution rate for employees and employers is

    • (a) for the first year after the October 1 date referred to in subsection (11.05), the rate determined by the formula

      D + 1/6(A - D) + C

    • (b) for the next year, the rate determined by the formula

      D + 1/3(A - D) + C

      and

    • (c) for each subsequent year, the rate determined by the formula

      D + 1/2(A - D) + C

• Marginal note:1997, c. 40, s. 94(8)

  (5) Subsection 113.1(11.14) of the Act is replaced by the following:

  • Marginal note:Adjustment

    (11.14) If a contribution rate determined under any of subsections (11.07) to (11.11) is not a multiple of 0.005%, the contribution rate is to be rounded to the nearest multiple of 0.005%.

• Marginal note:R.S., c. 30 (2nd Supp.), s. 56

  (6) Subsection 113.1(12) of the Act is replaced by the following:

  • Marginal note:Application of subsection 114(2)

    (12) For greater certainty, subsection 114(2) does not apply to any amendments to the schedule made under subsection (6) or subsections (11.05) to (11.11).