An Act to amend the Income Tax Act and the Canada Pension Plan (deeming provision)

Bill C-403 was a Private Member's Bill amending the Income Tax Act (R.S.C. 1985, c. 1, 5th Supp.) and the Canada Pension Plan (R.S.C. 1985, c. C-8) to expand the deeming rules for the calculation of contributions and benefits for Canadians working in the gig economy and non-traditional employment arrangements. Statistics Canada has estimated approximately 1.8 million Canadian workers (roughly 9 percent of the labour force) operated in non-traditional employment as of 2024. The bill would have deemed certain platform-based and contracted workers as employees for CPP-contribution purposes. Did not pass second reading. Federal-provincial Pension Plan Reform Working Group continues review.