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Most Canadians are familiar with CPP, which provides retirement, disability, survivor, and death benefits for individuals that have been employed in Canada.1 CPP is funded by mandatory annual contributions by employees, employers and self-employed individuals based on their CPP pensionable earnings, which typically include salary, wages or other remuneration, commissions, bonuses, most taxable benefits, and tips/ gratuities.

Many Canadian shareholder investors (“investor”) own foreign securities. Occasionally a foreign corporation (“original corporation”) will spin-off a subsidiary or business line to its shareholders, so the subsidiary becomes a separate, publicly traded corporation (“spin-off corporation”). In this situation, the investor now owns two separate foreign securities.