海外社会保障研究0205.doc
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1 1 OECD % 1996 Seniors Benefit Old Age Security (OAS) Old Age Security Act CPI
2 claw back 2.2 OAS OAS 20 OAS OAS 65 OAS OAS OAS OAS 2001 OAS OAS 5309 OAS OAS OAS 15% OAS 9948 OAS OAS OAS universal 2.3 GIS, SPA OAS Guaranteed Income Supplement, GIS Spouse s Allowance, SPA
3 S Canada Pension Plan (CPP) Quebec Pension Plan (QPP) 1986 credit splitting pension sharing
4 pensionable earnings, PE t% (C) t[ ] t[ ] basic exemption
5 CPP CPP CPP CPP CPP CPP CPP Statement of Contributions Human Resources Development Canada CPP tax on jobs Globe and Mail CPP
6 Investment Board CPP OASGISCPP 2001 OAS GIS CPP OAS sustainability 1997 Battle(2002) stealth
7 CPI 3 CPP CPI CPP RPPRegistered Pension Plans RPP RRSPRegistered Retirement Savings Plans % RRSP 44% RPP RRSP 1957 RRSP
8 % % %1 2% RPP RRSP 18 RPP pension adjustment RPP 169 RRSP GDP 4.6% RPP 6444 RRSP GDP 98.1 RPP 305 RRSP GDP 4.8%RRSP Statistics Canada median RRSP 12% % 26% 20% 13% 7% % 30% 20% %OASGIS 30%CPP 27% 43% 8
9 2002 OASGISSPA 260 CPPQPP) 209 GDP 2.5%2.0% 4.5% GDP 9% Ken Battle Caledon Institute for Social Policy Edward Tamagno Human Resources Development CanadaSuzan Kalinowski Stephane Jette Ian Pomroy Ministry of Finance, Canada Bernadette St-Jean website Seniors Benefit 1998 Battle(2002) 9
10 CPP t[ + ] t + t[ ] CPP 37 CPPIB 7.25% CPP 6.8% 3.8% 10 Investment Board Tamagno (2001) 11 Department of Finance, Canada ( pension adjustment (1999) 1989 Battle, K. (2002), Sustaining Public Pensions in Canada: a Tale of Two Reforms, DP, CPP Investment Board (2001), Annual Report 2001, CPPIB. Department of Finance, Canada (2001), Overview of Canadian System of Tax Assistance for Retirement Saving, mimeo. Finance Canada (1997), The Canada Pension Plan: Securing Its Future for All Canadians, News Release, , FC. Government of Canada (1997), Securing Canada s Retirement Income System. Human Resources Development Canada (2001), Old Age Security, HRDC (2001), Estimates, HRDC (2001), Canada Pension Plan, HRDC. National Council of Welfare, Canada (1999), A Pension Primer, NCWC. Office of the Chief Actuary (2000), The 18 th Actuarial Report on the CPP, Office of the Superintendent of Financial Institutions. Statistics Canada (1999), Seniors Income, The Daily, 5 August. Tamagno, E. (2001), Investing Social Security Fund: Principles and Considerations, Caledon Institute of Social Policy. 10
11 CPP OAS( ) OAS2001 5,402 15% tax 0 ( ) 55,309 89,948 GIS GIS ,313 (50% tax) 0 OAS 12,626
12 GIS( ) GIS(2001 ) 8,224 50% tax 4,112 (25% tax) 0 OAS 16,448 SPA( ) SPA ,870 (75% tax) 4,830 (50%tax) 0 6,720 16,380
13
OECD % 1996 Seniors Benefit Old Age Security (OAS) 1927 Old Age Security Act
Title カナダの年金制度 Author(s) 高山, 憲之 Citation Issue 2002-04 Date Type Technical Report Text Version publisher URL http://hdl.handle.net/10086/14400 Right Hitotsubashi University Repository OECD 1980 1989 1997
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