(An)Information paper for consultations on the Canada Pension plan

목차 (Table of Contents)

• CONTENTS
• 1 Introduction = 7
• What's in the paper? = 8
• 2 CPP : Overview = 9
• The role and evolution of the CPP = 9
• CPP : Facts = 11
• A federal-provincial partnership = 11
• The Canada and Quebec Pension Plans = 12
• CPP benefits = 12
• Retirement benefits = 12
• Disability benefits = 13
• Survivor benefits = 14
• CPP contributions = 15
• Schedule of contribution rates = 16
• CPP reserve fund = 16
• CPP fund investments = 17
• Chief Actuary's report = 17
• Administration = 18
• 3 CPP : The issues facing us today = 19
• Changed demographics = 20
• Changed economics = 22
• Enrichments to the CPP since 1966 = 23
• Disability benefits = 24
• Summary : Key challenges facing the CPP = 24
• 4 CPP : An approach to strengthening the financing = 27
• Fuller funding and 'steady-state' contribution rates = 27
• Effect of benefit reductions on steady-state rate = 28
• A new investment policy = 29
• Earnings exempted from contributions = 30
• Economic and fiscal impacts = 31
• 5 Options for reducing CPP costs = 33
• Administration = 33
• Retirement pensions = 34
• Reducing retirement pensions = 34
• Years required for full pension = 34
• Raising the age of entitlement = 35
• Partial indexing of pensions = 36
• Disability benefits = 37
• Stacking of CPP and Workers' Compensation = 38
• Tighter eligibility requirements = 38
• Base retirement pensions on maximum pensionable earnings at time of disablement = 39
• Convert disability benefit to an actuarially reduced retirement pension at age 65 = 39
• Survivor benefits = 40
• Combined benefit rules : survivor／disability and survivor／retirement = 40
• Death benefit = 41
• Partial pensions = 41
• Summary of financial impacts of possible CPP measures = 42
• 6 Conclusion, next steps and key questions = 45
• Annexes
• A Canada Pension Plan fifteenth actuarial report summary = 49
• B The disability benefit : the last decade = 53
• C Detailed information on steady-state financing = 55
• D Unfunded liabilities = 61