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Bill C-345

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2nd Session, 36th Parliament,
48 Elizabeth II, 1999

The House of Commons of Canada

BILL C-345

An Act to amend the Canada Pension Plan (early pension entitlement for police officers and firefighters)

R.S., c. C-8; R.S., cc. 6, 41 (1st Supp.), cc. 5, 13, 27, 30 (2nd Supp.), cc. 18, 38 (3rd Supp.), cc. 1, 46, 51 (4th Supp.); 1990, c. 8; 1991, cc. 14, 44, 49; 1992, cc. 1, 2, 27, 48; 1993, cc. 24, 27, 28; 1994, cc. 13, 21; 1995, c. 33; 1996, cc. 11, 16, 23; 1997, c. 40; 1998, c. 19; 1999, c. 17

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. Section 2 of the Canada Pension Plan is amended by replacing the definition of ``self-employed earnings'' by the following:

``self-employe d earnings''
« gains provenant du travail qu'une personne exécute pour son propre compte »

``self-employed earnings'' for a person for a year means an amount calculated in accordance with section 14 or 14.1 ;

2. The Act is amended by adding the following after section 14.1:

Police and firefighters

14.2 Notwithstanding section 14, a person who has fulfilled no less than five years service with a prescribed force of police officers or firefighters, and who retires from that service on attaining an age of no less than fifty years, may, for any year commencing the year of attaining the age of fifty-six years until the year of attaining the age of sixty years, elect to be deemed to be self-employed for all or a part of the year for the purposes of sections 13 and 14 and to continue to make contributions, subject to the other provisions of this Act respecting the maximum contributions permitted, on the basis of self-employed earnings that are the sum of

    (a) any contributory self-employed earn ings the person may have from actual self-employment; and

    (b) an amount not exceeding the amount of salary or wages received by the person in the last twelve months of service as a police officer or firefighter.

3. The Act is amended by adding the following after section 44:

Police and firefighters

44.1 In the case of a contributor who has fulfilled no less than five years service with a prescribed force of police officers or firefighters and who retires from that service on attaining an age of no less than fifty years, in section 44, the word ``sixty-five'' shall be read as ``sixty'' and the word ``sixty'' shall be read as ``fifty-five''.

4. Section 46 of the Act is amended by adding the following after subsection (6):

Police and firefighters

(6.1) In the case of a contributor who has fulfilled no less than five years service with a prescribed force of police officers or firefighters and who retires from that service on attaining an age of no less than fifty years, in subsections (3) and (6), the word ``sixty-five'' shall be read as ``sixty''.

5. Section 48 of the Act is amended by adding the following after subsection (3):

Police and firefighters

(3.1) In the case of a contributor who has fulfilled no less than five years service with a prescribed force of police officers or firefighters and who retires from that service on attaining an age of no less than fifty years, in subsection (3), the word ``sixty-five'' shall be read as ``sixty''.

6. Section 49 of the Act is renumbered as subsection 49(1) and is amended by adding the following:

Police and firefighters

(2) In the case of a contributor who has fulfilled no less than five years service with a prescribed force of police officers or firefighters and who retires from that service on attaining an age of no less than fifty years, in subsection (1), the word ``sixty-five'' shall be read as ``sixty''.

7. Section 56 of the Act is amended by adding the following after subsection (6):

Police and firefighters

(6.1) In the case of a contributor who has fulfilled no less than five years service with a prescribed force of police officers or firefighters and who retires from that service on attaining an age of no less than fifty years, in subsection (6), the word ``sixty-five'' shall be read as ``sixty''.