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As part of the review of CPP survivor and other ancillary benefits, we have conducted an international comparison of six countries – Argentina, Australia, France, Sweden, United Kingdom and the United States. The Technical Report "CPP Evaluation Study—International Comparisons" reviews programs in these countries for any assistance they can lend in regard to assessing CPP provisions under study.

The countries have been chosen to provide a cross-section of social, economic, political and demographic conditions. These countries form a broad spectrum of generosity in terms of social benefits.

The report points out some of the contextual differences that make comparisons difficult to analyze.

The report summarizes contribution levels, retirement benefits, survivor pensions, lump sum death benefits, division of benefits on marriage and drop-out provisions (or equivalent provisions for these countries). Please see the working report for more details.

Most countries provide surviving spouses’ and children’s benefits similar to Canada, although Australia and the UK confine these spousal benefits to widows. Age and family status dependent pre-retirement spousal benefits seem to be unusual—only the UK had a similar pattern.

Lump sum death benefits are also present, but there is more variation. Some countries do not provide such benefits, while others provide much more generous benefits than Canada.

Insofar as other benefits are concerned, some countries (Sweden and the UK) provide some type of drop-out benefits for child care and other family-related duties. It is more difficult to compare general drop-out rules. Most countries seem to favour a fixed contributory period instead of the Canadian approach.

Credit splitting is unique to Canada among the countries studied. Argentina and France pro-rate survivor benefits for multiple marriages instead.

In terms of demographic profile, Canada is a relatively "young" country, similar to Argentina and Australia. Other countries have older population profiles, similar to the expected Canadian profile by the end of the first quarter of the next century. Most countries show similar proportions of women in the workforce (70% of prime working age women).

The report notes a number of proposed changes. For example, some countries are moving toward a defined contribution system. In other countries, benefit reductions are scheduled to occur in the next century.

Finally, Australia is considering credit splitting on marriage breakdown and the UK system, while not splitting state pensions, does consider them as family assets in cases of marriage breakdown.

Similarities and differences with Canada in contributions and benefits, described in more detail in the tables that follow, are summarized below:

Surviving spouse's benefits

Paid in most countries in a similar manner to Canada.

Surviving children’s benefits

Similar to Canada’s although more variation than spouse’s benefits.

Death Benefit

Wide variety of provisions, including no provision.

Division on marriage breakdown

Unique to Canada.

Drop-out provision

Limited similarity in some countries.

Tax deductibility of contributions

International comparisons establish full tax deductibility of employer contributions. Treatments of employee contributions (tax credit) is not found anywhere else.

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