Annotated Canada Pension Plan and Old Age Security Act, 25th Edition, 2026

The one-stop source for mastering CPP disability claims, government pensions entitlement and procedures, employment status, director’s liability for remittances, and more!

Whether you have to handle a CPP or OAS claim, calculate and remit withholdings on employee compensation, ascertain the employment status of a worker or tackle a procedural or jurisdictional issue before the Social Security Tribunal, Annotated Canada Pension Plan and Old Age Security Act, 25th Edition, 2026 is for you. This handy work by the late Honourable Gordon Killeen and Andrew James is the only portable, one-stop resource in this area for professionals on the go.

Containing the full text of the CPP and regulations, OAS Act and regulations, Parts V & VI of the Department of Employment and Social Development Act and Regulations along with section-by-section annotations and cross-references throughout, you’ll have convenient access to expert commentary and explanations of relevant legislative provisions and Court and Tribunal decisions in respect of CPP, OAS and related procedural issues. The book's unique and comprehensive CPP disability table shows how the courts and tribunals have applied the legislation to various situations and ailments. The book also offers up-to-date coverage of pending legislation and new cases, as well as key decisions of the Social Security Tribunal and former Pension Appeals Board.

What's New In This Edition

• Coverage of recent cases from the Federal Court, Federal Court of Appeal, Social Security Tribunal and the Tax Court of Canada, including:
  • Whether workers for a placement agency were employees (Whelan)
  • Explanation of the prorating rule for year of disability (J.P. v. M.E.S.D.; M.E.S.D. v. L.G.)
  • Explanation of the late applicant rule under CPP s. 44(1)(b) (S.M. v. M.E.S.D.)
  • Review of entitlement rules for various CPP supplementary benefits and the current test for determining constitutionality of provisions; eligibility of immigrants from countries without SSA with Canada (B.H. v. M.E.S.D.)
  • Whether a general drop-out provision can be used in determining eligibility for CPP death benefit (Bennett Estate)
  • Reinstatement of terminated CPP disability benefit (Ahsan)
  • The effect of 2024 changes to disabled contributor’s child’s benefit provision in response to the Sibbald decision and an explanation of “decision-making responsibility” (A.B. v. M.E.S.D.)
  • When a late reconsideration request will be successful (F.J. v. M.E.S.D.)
  • When an applicant can challenge the constitutionality of the OASA “survivor” definition (C.W. v. M.E.S.D.)
  • Exemptions for absences from Canada longer than a year (Paulus; F.F. v. M.E.S.D.)
  • Deadline for cancelling OAS benefit (Abramowitz)
  • Breadth of exception to the rule that spousal income is included in determining eligibility for GIS benefits where parties are living in different countries (C.W. v. M.E.S.D.)
  • Whether a couple is separated although one spouse remained financially dependent on the other spouse (C.T. v. M.E.S.D.)

Who Will Benefit

• Pension and Benefits Lawyers – Keep abreast of recent changes to the law and the latest tribunal and court decisions that affect the interpretation of government pension legislation
• Employment lawyers – Ascertain whether a worker is an employee, or a dependent or independent contractor
• Corporate and tax lawyers – Ensure that the required CPP remittances are made by employers
• Human Resource Professionals – Explain the procedural and adjudicative framework for dealing with disability claims and pension entitlements to employees
• Accountants – Calculate the CPP remittances of employees
• Legal Clinics – Advise and assist elderly or disabled clients obtain the assistance or pension they deserve