These regulations support administration and enforcement of the Canada Pension Plan legislation. The Minister of Employment and Social Development is responsible for determination and payment of these benefits whereas the Minister of National Revenue is responsible for the determination and collection of contributions to the plan.

The Canada Pension Plan provides seven types of benefits. This self-financing program is only available to Contributors and their families. Contributors are individuals who have made mandatory contributions based on their eligible periods of employment in Canada and their contributory earnings.

The Minister of National Revenue is responsible for the application and administration of the Parts of the Regulations that relate to:

• The determination of the level of the mandatory contributions both for the employer and the employee or the self-employed individual;
• The determination of what is included in pensionable employment;
• The information reporting and record keeping requirements; and
• The compliance requirements and enforcement of the CPP legislation.

Any Canadian business that is an employer, a trustee, a payor of other amounts related to employment, an estate executor, a liquidator, an administrator, or a corporate director that pays salaries or wages, tips or gratuities, bonuses or vacation pay, or pay pension or superannuation payments to employees or provides benefits or allowances is required to report, deduct and remit CPP contributions from this remuneration in respect of contributory service.

These regulations provide the definitions, rules, calculations and procedures to meet these obligations.

The Canada Pension Regulations were first made in November 1965. They are occasionally amended on the recommendation of either responsible Minister.

The CRA has publications and website material that can assist Canadian businesses in meeting their obligations.

• Canada Pension Plan
• T4001 Employers' Guide - Payroll Deductions and Remittances (see Chapter 2)