Bill C-228
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1st Session, 37th Parliament, 49-50 Elizabeth II,
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House of Commons of Canada
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BILL C-228 |
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An Act to amend the Canada Pension Plan
(early pension entitlement for police
officers and firefighters)
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R.S., 1985, c.
C-8
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R.S., c. 30
(2nd Supp.), s.
1; R.S., c. 1
(4th Supp.), s.
45 (Sch. III,
item 4)(F);
1991, c. 44, s.
1, c. 49, s.
203; 1995, c.
33, s. 25
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1. Section 2 of the Canada Pension Plan is
amended by replacing the definition of
``self-employed earnings'' by the following:
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``self-employe
d earnings'' « gains provenant du travail qu'une personne exécute pour son propre compte »
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``self-employed earnings'' for a person for a
year means an amount calculated in
accordance with section 14 or 14.1 ;
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2. The Act is amended by adding the
following after section 14.1:
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Police and
firefighters
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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
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3. The Act is amended by adding the
following after section 44:
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Police and
firefighters
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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''.
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4. Section 46 of the Act is amended by
adding the following after subsection (6):
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Police and
firefighters
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(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''.
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5. Section 48 of the Act is amended by
adding the following after subsection (3):
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Police and
firefighters
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(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''.
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R.S., c. 30
(2nd Supp.), s.
17
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6. Section 49 of the Act is renumbered as
subsection 49(1) and is amended by adding
the following:
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Police and
firefighters
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(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''.
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R.S., c. 30
(2nd Supp.), s.
24; 1991, c.
44, s. 10;
1997, c. 40, s.
74
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7. Section 56 of the Act is amended by
adding the following after subsection (6):
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Police and
firefighters
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(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''.
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