Canada Pension Plan

The Canada Pension Plan (CPP) is a pension meant to provide financial protection for senior citizens. The CPP was created by the government of Prime Minister Lester Bowles Pearson in 1966. From the age of 18 until a person reaches the age of 65, they must contribute a percentage of their pensionable earnings to CPP. Employers must also contribute a similar percentage of behalf of each employee. In the case of self-employed individuals, that individual must contribute both amounts. For the 2002 taxation year, the maximum deducted in CPP contributions was $1,673.20 CAD. Upon reaching the age of 65, contributions end and a person will receive a monthly pension cheque from CPP, the amount based partly on their lifetime contributions. However, federal and provincial taxes may "claw-back" some of the CPP pension if the person receives other income such as from a Registered Retirement Income Fund.

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Pension plan

 

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