One comment on your wife's situation. I'm not exactly sure how CPP will treat her 2013 earnings and contributions, as this is quite a new situation, and there is really no process for them to identify what earnings were earned before/after she starts receiving her CPP, within the 2013 calendar year. What is certain is how her contributions for 2014 and later will be considered. They will NOT increase her CPP retirement pension that she's taking at age 60. That is fixed at the reduced age-60 amount, subject only to the annual inflation of increases in the CPI. What they WILL DO, is create new post-retirement benefits (PRBs). For each year that she contributes after starting her CPP retirement, she will generate a new PRB which is payable monthly starting in January of the following year, and is payable for life. The amount of the PRB is approximately equal to how the additional year of contribution would have affected her CPP pension if she hadn't applied for it at age 60, but I thought I should make that distinction for you anyway.
I hope this makes a bit of sense, but I realize the PRB is a totally new and somewhat complex benefit. I'm looking forward to receiving my first PRB next year!