Canada Pension Plan
Marginal note:Request for ruling
26.1 (1) The Minister of Human Resources and Skills 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 Human Resources and Skills 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.
(3) The authorized officer shall make the ruling within a reasonable time after receiving the request.
(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
- 2012, c. 19, s. 694
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