Canada. Pension Appeals Board : The Pension Appeals Board (PAB) is an administrative tribunal created in 1966 under authority of Section 85 of the Canada Pension Plan Act to hear appeals relating to disputed Canada Pension Plan (CPP) contributions or benefits. Until 1 January 1991, the PAB also heard appeals of Unemployment Insurance contributions.
The CPP is a contributory social insurance program designed to provide Canadians with a basic level of protection in the event of retirement, disability, or death. The CPP does not operate in the province of Quebec, which maintains the related Quebec Pension Plan (QPP). The Minister of National Revenue is responsible for the administration of Part I of the CPP Act, which deals with the coverage of persons and the collection of contributions. The Minister of Human Resources Development (formerly the Minister of National Health and Welfare) is responsible for the administration of Parts II and III concerning entitlement and the general administration of the Plan; such administration is carried out by the Income Security Programs Branch (ISPB) of the present Department of Human Resources Development.
Both potential contributors and beneficiaries, as well as the Minister, have the right to appeal any decision relating to the CPP that they feel is undesirable. Under Part I, Sections 28-30 of the CPP Act, employees and/or employers wishing to appeal unfavourable decisions regarding coverage and contributions were required to address their first appeal to the Minister of National Revenue. If the appellant was not satisfied with the Minister's decision, he or she could appeal to the PAB, the decision of which was final. As of 1 January 1991, all appeals resulting from the decisions of the Minister of National Revenue are addressed to the Tax Court of Canada. For benefits, the appeal process begins after an applicant requesting benefits is informed of the decision made by the CPP administrators in the Income Security Programs Branch. The process has three separate stages: an appeal to the Minister of Human Resources Development, an appeal to a Review Committee, and finally, an appeal to the PAB.
The PAB, which has its headquarters in Ottawa, is composed of between three and six members. The Chairman is appointed by the Governor-in-Council from among the judges of the Federal Court, or the provincial superior courts; other Board members are district or county court judges. Members of the Board are remunerated according to their usual duties under the Judges Act. In 1974, an amendment to the CPP Act created the post of Vice-Chairman and increased the membership from six to a maximum of ten persons.
The Registrar of the PAB is essentially its chief auxiliary officer, being responsible for the routine administration and coordination of the Board's functions. Such activities include: notifying the Chairman of applications for leave to appeal; collecting all relevant documentation; making arrangements for the timing and placement of hearings (which can be held anywhere in Canada and must have a quorum of three members of the Board); notifying the parties of PAB decisions; and maintaining PAB records in Ottawa.
Since its creation in 1966, the PAB has had a close relationship with the QPP, which is controlled by the Quebec Pension Board (whose functions are analogous to those of the former Department of National Health and Welfare). From 1967 until 1974, the PAB acted as the final forum of appeal with respect to the granting of QPP benefits; such appeals were a significant portion of the Board's caseload. The Board also heard appeals resulting from the decisions of the Minister of Revenue of Quebec. In August 1975, all appeals regarding QPP benefits were transferred to the jurisdiction of La Commission des affaires sociales, and as of 25 October 1991, the Court of Quebec has acquired jurisdiction with respect to appeals resulting from the decisions of the Minister of Revenue of Quebec. In rare cases (such as the denial of a QPP benefit due to insufficient or irregular contribution, or a division of pension credits), the PAB may hear QPP appeals.
Most of the decisions of the PAB with respect to CPP/QPP are available to the public through the Commerce Clearing House (CCH) publication "Canadian Employment Benefits and Pension Guide".
