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 2003 9.9% 1996 Seniors Benefit 1998 3100 Old Age Security (OAS) 1927 Old Age Security Act 20 70 1952 1
1965 65 1972 CPI 1973 1989 claw back OAS 18 40 10 OAS 20 OAS 40 40 OAS 65 OAS OAS OAS OAS 2001 OAS 433.52 3 6200 5202.24 2000 OAS 5309 OAS OAS 5309 15 2001 OAS 15% OAS 9948 OAS 2
OAS OAS universal GIS, SPA 2001 50 8829 OAS Guaranteed Income Supplement, GIS Spouse s Allowance, SPA 1967 65 2001 526.08 4 4000 6312.96 50 50 2625.96 S 2001 342.67 685.34 5 7300 4112.04 8224.08 50 6448 3
50 25 1975 60 64 18 10 2001 822.47 8700 9870 6720 75 75 6720 50 50 6380 60 64 785.33 2001 3568 65 Canada Pension Plan (CPP) 1965 1966 Quebec Pension Plan (QPP) 1986 4
credit splitting 65 1987 65 pension sharing 1987 1997 1998 18 70 70 pensionable earnings, PE 3500 29 1997 2001 8300 320 1997 2003 9.9 2004 5
100t% ( C) t [ ] t [ ] basic exemption 17 25 47 18 65 15 10 47 65 60 70 0.5 1 6 30 60 30 16 4 CPP 775 6 4800 2001 775 CPP CPP 6
CPP 1 0.7 30 CPP CPP CPP Statement of Contributions Human Resources Development Canada CPP 62 2030 14.2 1995 5.4 2.6 tax on jobs Globe and Mail 0.2 1997 1998 0.4 1999 0.6 2000 1 0.8 2003 0.5 1996 2002 3.8 3.8 1990 CPP 7
2000 12 1.64 76.2 2000 78.8 2025 81.6 2000 83.2 2025 6.5 3.0 4.1 6.8 1.1 3.8 15 2004 1998 6.5 3.5 Investment Board 100 1998 5.0 1999 40.1 2000 9.4 10 1 1997 1 2000 12 CPP 1999 1.7 2.0 OAS GIS CPP 2001 OAS GIS CPP OAS 8
5 6 sustainability 1997 Battle(2002) stealth 3500 10 4.1 2003 822 1997 30 2030 1.63 2030 9.9 11.53 1997 CPI 3 CPP 1998 9
1.7 65 65 CPI 2500 1997 65 67 CPP 60 11 RPP Registered Pension Plans 1998 41 87 1983 45 RPP RRSP Registered Retirement Savings Plans 1998 41 45 38% RRSP 44% RPP RRSP 1957 RRSP 10
54 1998 4 330 80 50% 1998 7.5 5000 16% 18 2001 3500 2005 5500 2% 1 2% 1722 30 5 1660 36 RPP RRSP 18 RPP pension adjustment 12 1000 4000 1998 RPP 169 RRSP 248 417 GDP 4.6% RPP 6444 RRSP 2412 8856 GDP 98.1 RPP 305 RRSP 128 433 GDP 4.8% RRSP 11
Statistics Canada 1999 1997 median 55 64 1500 65 74 1 7000 75 5100 65 74 55 64 65 RRSP 12% 65 1997 3 5600 300 33% 26% 20% 13% 7% 1 5000 8 3 70% 30% 20% 60 1998 57% OAS GIS 30% CPP 27% 43% 2002 OAS GIS SPA 260 CPP QPP) 209 GDP 2.5% 2.0% 4.5% 2002 45 GDP 9% 12123202 12123204 2001 12 Ken Battle Caledon Institute for Social Policy Edward Tamagno Human Resources Development Canada Suzan Kalinowski Stephane Jette Ian Pomroy 12
Ministry of Finance, Canada Bernadette St-Jean website http://www.hrdc-drhc.gc.ca http://www.fin.gc.ca http://www.ncwcnbes.net http://www.statcan.ca http://www.osfi-bsif.gc.ca/eng/office/actuarialreports/index.asp 1989 1999 2002 4 30 83.56 1.3 Seniors Benefit 1998 Battle(2002) CPP t [ + ] t + t [ ] CPP 37 13
CPPIB 7.25% CPP 6.8% 3.8% 10 Investment Board Tamagno (2001) 11 Department of Finance, Canada (2001 12 1 9 600 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, 97-083, FC. Government of Canada (1997), Securing Canada s Retirement Income System. Human Resources Development Canada (2001), Old Age Security, HRDC. ------------------- (2001), 2001-2002 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. 14