Vol. 147, No. 25 — December 4, 2013
Registration
SOR/2013-208 November 22, 2013
CANADA PENSION PLAN
Regulations Amending the Canada Pension Plan Regulations
P.C. 2013-1255 November 21, 2013
His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 7 and paragraph 40(1)(e) of the Canada Pension Plan (see footnote a), makes the annexed Regulations Amending the Canada Pension Plan Regulations.
REGULATIONS AMENDING THE CANADA PENSION PLAN REGULATIONS
AMENDMENTS
1. (1) Paragraph (e) of the definition “agriculture” in subsection 2(2) of the French version of the Canada Pension Plan Regulations (see footnote 1) is replaced by the following:
- e) l’aménagement d’un terrain pour la culture ou la cueillette de baies sauvages,
(2) Subparagraphs (a)(i) and (ii) of the definition “horticulture” in subsection 2(2) of the English version of the Regulations are replaced by the following:
- (i) vegetables, flowers, shrubs or ornamental grasses, and
- (ii) seeds, seedlings, grafts and cuttings of vegetables, flowers, shrubs or ornamental grasses, and
2. The definitions “employment in international transportation” and “ship” in subsection 15(1) of the Regulations are replaced by the following:
“employment in international transportation” means employment that is primarily engaged in by a person in a pay period and that is performed partly within and partly outside Canada on
- (a) a ship,
- (b) an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service under the Canada Transportation Act,
- (c) a freight or passenger train, or
- (d) a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States; (emploi dans le transport international)
“ship” means a vessel, boat or craft, used or designed to be used in navigation in, on, through or immediately above water. (navire)
3. (1) The portion of subsection 18(1) of the English version of the Regulations before paragraph (a) is replaced by the following:
18. (1) In the case of an employer who is operating in Canada and who employs persons in international transportation on a ship that is operated under an agreement with the crew that is entered into in Canada, pensionable employment includes
(2) Paragraphs 18(1)(a) and (b) of the Regulations are replaced by the following:
- (a) when that ship is engaged on a voyage other than an inland voyage, the employment on the ship of any person who has a place of domicile in Canada; and
- (b) when that ship is engaged on an inland voyage, all persons employed on the ship.
(3) Paragraph 18(3)(a) of the English version of the Regulations is replaced by the following:
- (a) the person is a Canadian citizen; or
(4) Paragraph 18(3)(b) of the Regulations is replaced by the following:
- (b) the person is a permanent resident within the meaning of the Immigration and Refugee Protection Act and has a place in Canada to which they return from time to time as their place of permanent abode.
(5) Subsection 18(4) of the Regulations is replaced by the following:
(4) The following definitions apply in this section:
“agreement with the crew” means articles of agreement entered into under the Canada Shipping Act, 2001. (contrat d’engagement de l’équipage)
“inland voyage” means a voyage on
- (a) any river, lake or other navigable fresh waters within Canada, including the St. Lawrence River as far seaward as a straight line drawn from Cap-des-Rosiers to West Point, Anticosti Island and from Anticosti Island to the north shore of the St. Lawrence River along a meridian of longitude 63° degrees W.;
- (b) any part of any lake or river forming part of the inland waters of Canada that lies within the United States;
- (c) Lake Michigan; or
- (d) any sheltered waters on the coasts of Canada that are described in Schedule 1 to the Vessel Certificates Regulations. (voyage en eaux internes)
4. Section 19 of the Regulations is replaced by the following:
19. Pensionable employment includes employment in international transportation on an aircraft used in the operation of a commercial air service by a person who is licensed to operate an international service and a domestic service under the Canada Transportation Act.
5. Subsection 20(3) of the Regulations is replaced by the following:
(3) In this section, “railway company” has the same meaning as in the Canada Transportation Act.
6. The portion of section 21 of the Regulations before paragraph (a) is replaced by the following:
21. Pensionable employment includes employment in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States, if
7. Subparagraph 22(2)(b)(ii) of the Regulations is replaced by the following:
- (ii) who is employed in international transportation on a motor vehicle that is registered to operate in one or more provinces of Canada and in one or more states of the United States and is operated for the purposes of an enterprise that is regarded, for the purpose of taxation under the Income Tax Act, as an enterprise of the United States,
8. Subparagraph 34.1(1)(a)(iii) of the French version of the Regulations is replaced by the following:
- (iii) son employeur n’est pas un employeur exerçant des opérations au Canada et n’a pas pris l’engagement visé au sous-alinéa (ii) ou ne s’est pas conformé à cet engagement durant l’année, et que la personne satisfait aux exigences des alinéas 29c) à f) relativement à cette année;
COMING INTO FORCE
9. These Regulations come into force on the day on which they are registered.
REGULATORY IMPACT ANALYSIS STATEMENT
(This statement is not part of the Regulations.)
Background
Certain definitions currently found in the Canada Pension Plan Regulations (CPPR) make reference to a number of federal acts and regulations that have been amended, repealed and/or replaced by other legislation. Minor inconsistencies have also been found between the English and French versions of the CPPR.
Issues and objectives
These amendments to the CPPR are required to ensure that the references to other federal acts and regulations are accurate and that the inconsistencies between the English and French versions are corrected.
Description
In order to correct inconsistencies between the English and French versions of the CPPR, amendments are made to the French definition of “agriculture” and to the English definition of “horticulture” in subsection 2(2) as well as to section 21 and subparagraphs 22(2)(b)(ii) and 34.1(1)(a)(iii).
Amendments are made to the definition of “employment in international transportation” and “ship” in subsection 15(1) as well as to subsection 18(1), to the definitions of “agreement with the crew” and “inland voyage” in subsection 18(4), and the definition of “railway company” in subsection 20(3), and to paragraphs 18(3)(a) and (b) and section 19 of the CPPR in order to update the references to various federal acts and regulations that have been amended, repealed or replaced.
Consultation
These amendments were developed by the Canada Revenue Agency with the advice of, and in consultation with, the departments of Employment and Social Development Canada (formerly known as Human Resources and Skills Development Canada) and Finance Canada.
As these amendments do not change the substance of the CPPR and have no impact on Canadians or Canadian businesses, they were not published in Part I of the Canada Gazette, nor were any public consultations held.
“One-for-One” Rule
The “One-for-One” Rule does not apply to this proposal, as there are no incremental costs imposed on small business.
Small business lens
The small business lens does not apply to this proposal, as there are no incremental costs imposed on small business.
Rationale
These amendments are necessary to correct inconsistencies in the two versions of the CPPR and to update references to other acts. As a result, they are the only option available to meet the intended objectives.
Amendments of this nature represent no risk and will have no impact on Canadians or Canadian businesses in any sector. These amendments do not impose any costs or generate any benefits other than provide more accuracy and clarity in the wording of the legislation.
Implementation, enforcement and service standards
These amendments offer no unique legal or policy issues and can be dealt with using existing compliance and enforcement resources. Communications and training material will be updated where appropriate.
Contact
Ray Cuthbert
Director
CPP/EI Rulings Division
320 Queen Street, 19th Floor
Ottawa, Ontario
K1A 0L5
Telephone: 613-952-5422
Email: Ray.Cuthbert@cra-arc.gc.ca
-
Footnote a
R.S., c. C-8 -
Footnote 1
C.R.C., c. 385