Canada Pension Plan

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Sections2,441

• 1Short title

  This Act may be cited as the Canada Pension Plan.

• 2Definitions
• 2(1)

  In this Act,

• 2(1)[p3]

  additional maximum pensionable earnings of a person for a year has the meaning assigned by section 17.1; (maximum supplémentaire des gains ouvrant droit à pension)

• 2(1)[p4]

  applicant means, in Part II,

• 2(1)[p4](a)

  a person or an estate that has applied for a benefit,

• 2(1)[p4](b)

  a person who has applied for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c), or

• 2(1)[p4](c)

  a person in respect of whom a division of unadjusted pensionable earnings has been approved under paragraph 55.1(1)(a); (requérant)

• 2(1)[p8]

  average monthly pensionable earnings of a person means an amount calculated in accordance with section 47 or 48; (moyenne mensuelle des gains ouvrant droit à pension)

• 2(1)[p9]

  balance-due day of a person for a year means

• 2(1)[p9](a)

  where the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and

• 2(1)[p9](b)

  in any other case, April 30 in the immediately following year; (date d’exigibilité du solde)

• 2(1)[p12]

  base contribution means a contribution under subsection 8(1), 9(1) or 10(1); (cotisation de base)

• 2(1)[p13]

  base unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53; (gains non ajustés de base ouvrant droit à pension)

• 2(1)[p14]

  basic exemption of a person for a year means an amount calculated in accordance with section 19; (exemption de base)

• 2(1)[p15]

  beneficiary means a person, estate or other body to whom a benefit has become payable; (bénéficiaire)

• 2(1)[p16]

  benefit means a benefit payable under this Act and includes a pension; (prestation)

• 2(1)[p17]

  business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment; (entreprise)

• 2(1)[p18]

  common-law partner, in relation to a contributor, means a person who is cohabiting with the contributor in a conjugal relationship at the relevant time, having so cohabited with the contributor for a continuous period of at least one year. For greater certainty, in the case of a contributor’s death, the relevant time means the time of the contributor’s death; (conjoint de fait)

• 2(1)[p19]

  Consumer Price Index means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act; (indice des prix à la consommation)

• 2(1)[p20]

  contribution means a contribution under this Act; (cotisation)

• 2(1)[p21]

  contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.1; (taux de cotisation)

• 2(1)[p22]

  contributor means a person who has made an employee’s contribution or a contribution in respect of the person’s self-employed earnings, and includes a person the amount of whose earnings on which a contribution has been made for a year under this Act calculated as provided in subparagraph 53(1)(b)(i) exceeds zero and a person to whom unadjusted pensionable earnings have been attributed under section 55, 55.1 or 55.2; (cotisant)

• 2(1)[p23]

  contributory period of a contributor has, subject to paragraph 44(2)(b) and subsections 44(5) and 56(5), the meaning assigned by section 49; (période cotisable)

• 2(1)[p24]

  contributory salary and wages of a person for a year means an amount calculated in accordance with section 12; (traitement et salaire cotisables)

• 2(1)[p25]

  contributory self-employed earnings of a person for a year means an amount calculated in accordance with section 13; (gains cotisables provenant du travail qu’une personne exécute pour son propre compte)

• 2(1)[p26]

  deduct includes withhold; (déduire)

• 2(1)[p27]

  disabled has the meaning assigned by section 42; (invalide)

• 2(1)[p28]

  employee includes an officer; (employé)

• 2(1)[p29]

  employer means a person liable to pay salary, wages or other remuneration in relation to employment, and, in relation to an officer, includes the person from whom the officer receives their remuneration; (employeur)

• 2(1)[p30]

  employment means the state of being employed under an express or implied contract of service or apprenticeship, and includes the tenure of an office; (emploi)

• 2(1)[p31]

  excepted employment means employment specified in subsection 6(2); (emploi excepté)

• 2(1)[p32]

  first additional contribution means a contribution under subsection 8(1.1), 9(1.1) or 10(1.1); (première cotisation supplémentaire)

• 2(1)[p33]

  first additional contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the first additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; (premier taux de cotisation supplémentaire)

• 2(1)[p34]

  first additional contributory period of a contributor has the meaning assigned by section 49.1; (première période cotisable supplémentaire)

• 2(1)[p35]

  first additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.1; (premiers gains mensuels supplémentaires ouvrant droit à pension)

• 2(1)[p36]

  first additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.1; (premiers gains non ajustés supplémentaires ouvrant droit à pension)

• 2(1)[p37]

  maximum contributory earnings of a person for a year has the meaning assigned by section 16; (maximum des gains cotisables)

• 2(1)[p38]

  maximum pensionable earnings of a person for a year has the meaning assigned by section 17; (maximum des gains ouvrant droit à pension)

• 2(1)[p39]

  office means the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a minister of the Crown, the office of a lieutenant governor, the office of a member of the Senate or House of Commons, a member of a legislative assembly or a member of a legislative or executive council and any other office the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity, and also includes the position of a corporation director, and officer means a person holding such an office; (fonction ou charge et fonctionnaire)

• 2(1)[p40]

  pension means a pension payable under this Act; (pension)

• 2(1)[p41]Repealed

  Pension Appeals Board[Repealed, 2012, c. 19, s. 225]

• 2(1)[p42]

  Pension Index has the meaning assigned by section 43; (indice de pension)

• 2(1)[p43]

  pensionable employment means employment specified in subsection 6(1); (emploi ouvrant droit à pension)

• 2(1)[p44]

  prescribed means

• 2(1)[p44](a)

  in the case of a form or the information to be given on a form, authorized by the Minister having the control and direction of the administration of the Part of this Act to which the context extends, and

• 2(1)[p44](b)

  in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; (prescrit)

• 2(1)[p47]

  Record of Earnings means the Record of Earnings established under section 95; (registre des gains)

• 2(1)[p48]

  representative means, in respect of any person, a guardian, curator, committee, executor, liquidator of a succession, administrator or other legal representative of that person; (représentant)

• 2(1)[p49]Repealed

  Review Committee[Repealed, R.S., 1985, c. 30 (2nd Supp.), s. 1]

• 2(1)[p50]Repealed

  Review Tribunal[Repealed, 2012, c. 19, s. 225]

• 2(1)[p51]

  salary and wages on which a base contribution has been made for a year means an amount calculated in accordance with section 15; (traitement et salaire sur lesquels a été versée une cotisation de base)

• 2(1)[p52]

  salary and wages on which a first additional contribution has been made for a year means an amount calculated in accordance with section 15.1; (traitement et salaire sur lesquels a été versée une première cotisation supplémentaire)

• 2(1)[p53]

  salary and wages on which a second additional contribution has been made for a year means an amount calculated in accordance with section 15.2; (traitement et salaire sur lesquels a été versée une deuxième cotisation supplémentaire)

• 2(1)[p54]

  second additional contribution means a contribution under subsection 8(1.2), 9(1.2) or 10(1.2); (deuxième cotisation supplémentaire)

• 2(1)[p55]

  second additional contribution rate, in respect of an employee, an employer and a self-employed person for a year, means the second additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; (deuxième taux de cotisation supplémentaire)

• 2(1)[p56]

  second additional contributory period of a contributor has the meaning assigned by section 49.2; (deuxième période cotisable supplémentaire)

• 2(1)[p57]

  second additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.2; (deuxièmes gains mensuels supplémentaires ouvrant droit à pension)

• 2(1)[p58]

  second additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.2; (deuxièmes gains non ajustés supplémentaires ouvrant droit à pension)

• 2(1)[p59]

  self-employed earnings of a person for a year means an amount calculated in accordance with section 14; (gains provenant du travail qu’une personne exécute pour son propre compte)

• 2(1)[p60]

  Social Insurance Number means a Social Insurance Number assigned to an individual under the authority of any Act of Parliament, and Social Insurance Number Card means a Social Insurance Number Card issued to an individual under that authority; (numéro d’assurance sociale et carte matricule d’assurance sociale)

• 2(1)[p61]Repealed

  spouse[Repealed, 2000, c. 12, s. 42]

• 2(1)[p62]

  total first additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.1; (total des premiers gains supplémentaires ouvrant droit à pension)

• 2(1)[p63]

  total pensionable earnings of a contributor means an amount calculated in accordance with section 50; (total des gains ouvrant droit à pension)

• 2(1)[p64]Repealed

  total pensionable earnings of a contributor attributable to base contributions made under this Act[Repealed, 2018, c. 12, s. 361]

• 2(1)[p65]

  total second additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.2; (total des deuxièmes gains supplémentaires ouvrant droit à pension)

• 2(1)[p66]

  unadjusted pensionable earnings means base unadjusted pensionable earnings, first additional unadjusted pensionable earnings and second additional unadjusted pensionable earnings; (gains non ajustés ouvrant droit à pension)

• 2(1)[p67]

  year means a calendar year; (année)

• 2(1)[p68]

  Year’s Additional Maximum Pensionable Earnings has the meaning assigned by section 18.1; (maximum supplémentaire des gains annuels ouvrant droit à pension)

• 2(1)[p69]

  Year’s Basic Exemption has the meaning assigned by section 20; (exemption de base de l’année)

• 2(1)[p70]

  Year’s Maximum Pensionable Earnings has the meaning assigned by section 18. (maximum des gains annuels ouvrant droit à pension)

• 2(2)When specified age deemed to be reached

  For the purposes of any provision of this Act in which reference is made to the reaching by a person of a specified age — other than a reference in paragraph 13(1)(c) or (e) or (1.2)(c), 17(c), 17.1(c), 19(c) or (d) or 44(3)(a), section 70 or subparagraph 72(a)(iii) — the person is deemed to have reached the specified age at the beginning of the month following the month in which the person actually reached that age, and in computing

• 2(2)(a)

  any period of months ending with the time when he reached a specified age, the month in which he actually reached that age shall be included; and

• 2(2)(b)

  any period of months commencing with the time when he reached a specified age, the month in which he actually reached that age shall not be included.

• 3Definitions
• 3(1)

  In this Act,

• 3(1)[p76]

  province providing a comprehensive pension plan means a province prescribed by a regulation made on the recommendation of the Minister of Employment and Social Development for the purposes of this Act as a province

• 3(1)[p76](a)

  the government of which has, on or before May 3, 1965, signified the intention of that province to provide for the establishment and operation in that province, in lieu of the operation therein of this Act, of a plan of old age pensions and supplementary benefits providing for the making of contributions thereunder commencing with the year 1966 and providing for the payment of benefits thereunder comparable to those provided by this Act, or

• 3(1)[p76](b)

  the government of which has, at any time after May 3, 1965, given notice in writing to the Minister of Employment and Social Development of the intention of that province to provide

• 3(1)[p76](b)(i)

  for the establishment and operation in that province, in lieu of the operation therein of this Act, of a plan of old age pensions and supplementary benefits providing for the making of contributions thereunder commencing with the third year following the year in which the notice was given and providing for the payment of benefits thereunder comparable to those then provided by this Act or by any provincial pension plan other than that plan, and

• 3(1)[p76](b)(ii)

  for the assumption under that plan of all obligations and liabilities accrued or accruing to the first day of that third year with respect to the payment of benefits under this Act attributable to contributions made under this Act in respect of employment in that province or in respect of self-employed earnings of persons resident in that province; (province instituant un régime général de pensions)

• 3(1)[p81]

  provincial pension plan means a plan of old age pensions and supplementary benefits for the establishment and operation of which provision has been made as described in paragraph (a) or (b) of the definition province providing a comprehensive pension plan under a law of a province providing a comprehensive pension plan. (régime provincial de pensions)

• 3(2)Prescription of province after notice given

  Notwithstanding anything in subsection (1), where, not later than twelve months before the first day of the third year following the year in which notice in writing as described in paragraph (b) of the definition province providing a comprehensive pension plan in subsection (1) was given to the Minister of Employment and Social Development by the government of a province, the legislature of the province has provided by law for the establishment and operation in that province of a plan of old age pensions and supplementary benefits as described in that paragraph and for the assumption under that plan of all obligations and liabilities accrued or accruing as described in that paragraph, the Governor in Council shall, by regulation made on the recommendation of the Minister of Employment and Social Development for the purposes of this Act, prescribe that province as a province described in …

• 3(3)Effective date of prescription

  Any regulation made pursuant to subsection (2) becomes effective on the first day of the third year following the year in which the notice referred to in that subsection was given to the Minister of Employment and Social Development.

• 4Application in respect of province providing comprehensive pension plan
• 4(1)

  Notwithstanding anything in this Act, except as provided in subsection (2),

• 4(1)(a)

  the provisions of this Act with respect to the making of contributions by employees and employers in respect of pensionable employment and the provisions of Part III with respect to employees in pensionable employment do not apply in relation to employment in a province providing a comprehensive pension plan; and

• 4(1)(b)

  the provisions of this Act with respect to the making of contributions by persons for any year in respect of self-employed earnings do not apply in relation to persons who on the last day of that year were resident in a province providing a comprehensive pension plan.

• 4(2)Exception

  Subject to subsection (3), all of the provisions of this Act apply to as though that employment were employment in a province other than a province providing a comprehensive pension plan.

• 4(2)(a)

  employment by Her Majesty in right of Canada or by an agent of Her Majesty in right of Canada in a province providing a comprehensive pension plan, and

• 4(2)(b)

  any employment in a province providing a comprehensive pension plan if and to the extent that the establishment and operation of the plan referred to in paragraph (a) or (b) of the definition province providing a comprehensive pension plan in subsection 3(1), as the case may be, in relation to persons employed in that employment is outside the legislative authority of the legislature of that province,

• 4(3)Agreement with government of province providing comprehensive pension plan

  The Minister of Employment and Social Development, with the approval of the Governor in Council, may on behalf of the Government of Canada enter into an agreement with the government of a province providing a comprehensive pension plan whereby, in accordance with such terms and conditions as may be set out in the agreement, any persons employed in employment described in subsection (2), and any employers of any persons employed in such employment, with respect to any persons so employed, shall be subject to the provisions of the provincial pension plan of that province in all respects as though the establishment and operation of that plan in relation to any persons so employed were within the legislative authority of the legislature of that province, and with respect to any period while the agreement continues in force, the agreement has the force of law according to the provisions there…

• 4(4)Province in which person deemed employed

  For the purposes of this Act, a person shall be deemed to be employed in the province in which the establishment of his employer to which he reports for work is situated, and where the employee is not required to report for work at any establishment of his employer, he shall be deemed to be employed in the province in which the establishment of his employer from which his remuneration is paid is situated.

• 4(5)Reference to last day of year

  A reference in paragraph (1)(b) to the last day of a year shall, in the case of a person who resided in Canada at any time in that year but ceased to reside in Canada before the last day thereof, be deemed to be a reference to the last day in that year on which he resided in Canada.

• 4.1Minister’s power

  The Minister of National Revenue may use electronic means to create, communicate, make available, collect, receive, store or otherwise deal with documents or information under this Act.

• 5Definition of Minister
• 5(1)

  In this Part, Minister means the Minister of National Revenue.

• 5(2)Delegation

  The Minister may authorize an officer or a class of officers to exercise powers or perform duties of the Minister under this Part.

• 6Pensionable employment
• 6(1)

  Pensionable employment is

• 6(1)(a)

  employment in Canada that is not excepted employment;

• 6(1)(b)

  employment in Canada under Her Majesty in right of Canada that is not excepted employment; or

• 6(1)(c)

  employment included in pensionable employment by a regulation made under section 7.

• 6(2)Excepted employment

  Excepted employment is

• 6(2)(a)

  employment in agriculture or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering by an employer who either pays the employee less than two hundred and fifty dollars in cash remuneration in a year or employs the employee, on terms providing for payment of cash remuneration, for a period of less than twenty-five working days in a year;

• 6(2)(b)

  employment of a casual nature otherwise than for the purpose of the employer’s trade or business;

• 6(2)(c)

  employment as a teacher on exchange from a country other than Canada;

• 6(2)(d)

  employment of a person by the person’s spouse or common-law partner, unless the remuneration paid to the person may be deducted under the Income Tax Act in computing the income of the spouse or common-law partner;

• 6(2)(e)

  employment of a member of a religious order who has taken a vow of perpetual poverty and whose remuneration is paid either directly or by the member to the order;

• 6(2)(f)

  employment for which no cash remuneration is paid where the person employed is the child of, or is maintained by, the employer;

• 6(2)(g)

  employment as a member of the Canadian Forces or the Royal Canadian Mounted Police, except as provided by any other Act of Parliament;

• 6(2)(h)

  employment in Canada by an employer who employs persons in Canada but under the terms of a reciprocal agreement between the Government of Canada and the government of another country is exempt from liability to make the contributions imposed on an employer by this Act;

• 6(2)(i)

  employment by Her Majesty in right of a province or by an agent of Her Majesty in right of a province;

• 6(2)(j)

  employment in Canada by the government of a country other than Canada or by an international organization;

• 6(2)(j.1)

  employment of an Indian, as defined in the Indian Act, in respect of which the earnings are not included in computing income for purposes of the Income Tax Act; or

• 6(2)(k)

  employment excepted from pensionable employment by a regulation made under section 7.

• 7Regulations respecting employment to be included in pensionable employment
• 7(1)

  The Governor in Council may make regulations for including in pensionable employment

• 7(1)(a)

  any employment outside Canada or partly outside Canada, being employment that would be pensionable employment if it were in Canada;

• 7(1)(b)

  the entire employment under one employer of a person who is engaged by the employer partly in pensionable employment and partly in other employment;

• 7(1)(c)

  any employment if it appears to the Governor in Council that the nature of the work performed is similar to the work performed by persons employed in pensionable employment;

• 7(1)(d)

  the performance of services for remuneration if it appears to the Governor in Council that the terms or conditions on which the services are performed and the remuneration is paid are analogous to a contract of service, whether or not they constitute a contract of service;

• 7(1)(e)

  pursuant to an agreement with the government of a province, employment in Canada by Her Majesty in right of the province or by an agent of Her Majesty in right of the province;

• 7(1)(f)

  pursuant to an agreement with the employing government or organization, employment in Canada by the government of a country other than Canada or by an international organization; and

• 7(1)(g)

  any excepted employment other than employment described in paragraph 6(2)(g) or (i).

• 7(2)Regulations respecting employment to be excepted from pensionable employment

  The Governor in Council may make regulations for excepting from pensionable employment

• 7(2)(a)

  any employment if it appears to the Governor in Council by reason of the laws of any country other than Canada that a duplication of contributions or benefits will result;

• 7(2)(b)

  any employment of a person by an employer resident outside Canada unless arrangements satisfactory to the Minister have been made for the payment of the contributions required by this Act to be made in respect of that employment;

• 7(2)(c)

  the entire employment under one employer of a person who is engaged by the employer partly in pensionable employment and partly in other employment;

• 7(2)(d)

  any employment if it appears to the Governor in Council that the nature of the work performed by persons employed in that employment is similar to the nature of the work performed by persons employed in employment that is not pensionable employment;

• 7(2)(e)

  any employment if it appears to the Governor in Council that the services are performed and the remuneration is paid in a manner analogous to the earning of income from the carrying on of a business; and

• 7(2)(f)

  any employment in which persons are ordinarily employed to an inconsiderable extent.

• 7(3)Extent of authority to make regulations

  A regulation made under subsection (1) or (2) may be conditional or unconditional, qualified or unqualified, and may be general or restricted to a specific area, a person or a group or class of persons, and the authority conferred by subsection (1) to make regulations to include in pensionable employment any employment described in that subsection includes authority to make such other regulations to provide for the manner in which the provisions of this Act shall apply with respect thereto, and to adapt the provisions of this Act with respect thereto, as appear to the Governor in Council to be necessary to give effect to the regulations made under that subsection.

• 7(4)Limitation

  No regulation under this section shall require the payment of an employer’s contribution by the government of a country other than Canada or by an international organization unless the regulation is made pursuant to an agreement referred to in paragraph (1)(f).

• 8Employee’s base contribution
• 8(1)

  Every employee who is employed by an employer in pensionable employment shall, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s base contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the contribution rate for employees for the year is multiplied by the lesser of

• 8(1)(a)

  the employee’s contributory salary and wages for the year paid by the employer, minus such amount as or on account of the basic exemption for the year as is prescribed, and

• 8(1)(b)

  the employee’s maximum contributory earnings for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a base contribution has been made for the year by the employee under a provincial pension plan.

• 8(1.1)Employee’s first additional contribution

  For 2019 and each subsequent year, an employee referred to in subsection (1) shall also, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s first additional contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the first additional contribution rate for employees for the year is multiplied by the lesser of

• 8(1.1)(a)

  the employee’s contributory salary and wages for the year paid by the employer, minus the amount as or on account of the basic exemption for the year that is prescribed, and

• 8(1.1)(b)

  the employee’s maximum contributory earnings for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a first additional contribution has been made for the year by the employee under a provincial pension plan.

• 8(1.2)Employee’s second additional contribution

  For 2024 and each subsequent year, an employee referred to in subsection (1) shall also, by deduction as provided in this Act from the remuneration in respect of the pensionable employment paid to the employee by the employer, make an employee’s second additional contribution for the year in which the remuneration is paid to the employee of an amount equal to the product obtained when the second additional contribution rate for employees for the year is multiplied by the amount equal to minus

• 8(1.2)(a)

  the amount by which the employee’s contributory salary and wages for the year paid by the employer — not exceeding the employee’s additional maximum pensionable earnings for the year — exceeds the employee’s maximum pensionable earnings for the year,

• 8(1.2)(b)

  the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages paid by the employer on which a second additional contribution has been made for the year by the employee under a provincial pension plan.

• 8(1.3)Repealed

  [Repealed, 2016, c. 14, s. 3]

• 8(2)Excess amount

  An excess amount has been paid if the aggregate of all amounts deducted as required from the remuneration of an employee for a year, whether by one or more employers, on account of the employee’s contributions for the year under this Act or under a provincial pension plan exceeds the sum obtained by adding the following amounts:

• 8(2)(a)

  the product obtained when the contribution rate for employees for the year under this Act is multiplied by the lesser of

• 8(2)(a)(i)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (4), and

• 8(2)(a)(ii)

  the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (5);

• 8(2)(a.1)

  for 2019 and each subsequent year, the product obtained when the first additional contribution rate for employees for the year under this Act is multiplied by the lesser of

• 8(2)(a.1)(i)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (4), and

• 8(2)(a.1)(ii)

  the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (5);

• 8(2)(a.2)

  for 2024 and each subsequent year, the product obtained when the second additional contribution rate for employees for the year under this Act is multiplied by the amount by which exceeds

• 8(2)(a.2)(i)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, plus the employee’s contributory self-employed earnings for the year in the case of an individual who is described in section 10 and to whom the provisions of this Act relating to the making of contributions apply — not exceeding the prorated portion of the employee’s additional maximum pensionable earnings for the year calculated under subsection (8),

• 8(2)(a.2)(ii)

  the prorated portion of the employee’s maximum pensionable earnings for the year calculated under subsection (9);

• 8(2)(b)

  the product obtained when the base contribution rate for employees for the year under a provincial pension plan is multiplied by the lesser of

• 8(2)(b)(i)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of a provincial pension plan apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (6), and

• 8(2)(b)(ii)

  the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (7);

• 8(2)(c)

  for 2019 and each subsequent year, the product obtained when the first additional contribution rate for employees for the year under a provincial pension plan is multiplied by the lesser of

• 8(2)(c)(i)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of the provincial pension plan apply, minus the prorated portion of the employee’s basic exemption for the year calculated under subsection (6), and

• 8(2)(c)(ii)

  the prorated portion of the employee’s maximum contributory earnings for the year calculated under subsection (7); and

• 8(2)(d)

  for 2024 and each subsequent year, the product obtained when the second additional contribution rate for employees for the year under a provincial pension plan is multiplied by the amount by which exceeds

• 8(2)(d)(i)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of the provincial pension plan apply — not exceeding the prorated portion of the employee’s additional maximum pensionable earnings for the year calculated under subsection (10),

• 8(2)(d)(ii)

  the prorated portion of the employee’s maximum pensionable earnings for the year calculated under subsection (11).

• 8(3)Overpayment

  The overpayment made by the employee on account of the employee’s contributions for the year under this Act is the lesser of

• 8(3)(a)

  the aggregate of all amounts deducted as required from the remuneration of that employee on account of the employee’s contributions under this Act for the year, minus the sum of the amounts determined under paragraphs (2)(a) to (a.2), and

• 8(3)(b)

  the excess amount calculated in accordance with subsection (2).

• 8(4)Prorated portion of employee’s basic exemption

  For the purposes of subparagraphs (2)(a)(i) and (a.1)(i), the prorated portion of the employee’s basic exemption for the year is the product obtained when the employee’s basic exemption is multiplied by the ratio that bears to

• 8(4)(a)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to

• 8(4)(a)(i)

  for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and

• 8(4)(a)(ii)

  for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment,

• 8(4)(b)

  the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to

• 8(4)(b)(i)

  for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and

• 8(4)(b)(ii)

  for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment.

• 8(5)Prorated portion of employee’s maximum contributory earnings

  For the purposes of subparagraphs (2)(a)(ii) and (a.1)(ii), the prorated portion of the employee’s maximum contributory earnings for the year is the product obtained when the employee’s maximum contributory earnings is multiplied by the ratio that bears to

• 8(5)(a)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to

• 8(5)(a)(i)

  for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and

• 8(5)(a)(ii)

  for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment,

• 8(5)(b)

  the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to

• 8(5)(b)(i)

  for each year before 2024, the maximum pensionable earnings in respect of each pensionable employment, and

• 8(5)(b)(ii)

  for 2024 and each subsequent year, the additional maximum pensionable earnings in respect of each pensionable employment.

• 8(6)Prorated portion of employee’s basic exemption

  For the purposes of subparagraphs (2)(b)(i) and (c)(i), the prorated portion of the employee’s basic exemption for the year is the difference between the employee’s basic exemption, determined without taking into account paragraphs 19(b) and (c), and the prorated portion calculated under subsection (4).

• 8(7)Prorated portion of employee’s maximum contributory earnings

  For the purposes of subparagraphs (2)(b)(ii) and (c)(ii), the prorated portion of the employee’s maximum contributory earnings for the year is the difference between the employee’s maximum contributory earnings, determined without taking into account paragraphs 17(b) and (c) and 19(b) and (c), and the prorated portion calculated under subsection (5).

• 8(8)Prorated portions of employee’s additional maximum pensionable earnings

  For the purposes of subparagraph (2)(a.2)(i), the prorated portion of the employee’s additional maximum pensionable earnings for the year is the product obtained when the employee’s additional maximum pensionable earnings is multiplied by the ratio that bears to

• 8(8)(a)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment,

• 8(8)(b)

  the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment.

• 8(9)Prorated portion of employee’s maximum pensionable earnings

  For the purposes of subparagraph (2)(a.2)(ii), the prorated portion of the employee’s maximum pensionable earnings for the year is the product obtained when the employee’s maximum pensionable earnings for the year is multiplied by the ratio that bears to

• 8(9)(a)

  the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment,

• 8(9)(b)

  the aggregate of the employee’s contributory salary and wages for the year in respect of pensionable employment to which the provisions of this Act relating to the making of contributions apply or to which the provisions of a provincial pension plan apply, subject to the additional maximum pensionable earnings in respect of each pensionable employment.

• 8(10)Prorated portion of employee’s additional maximum pensionable earnings

  For the purposes of subparagraph (2)(d)(i), the prorated portion of the employee’s additional maximum pensionable earnings for the year is the difference between the employee’s additional maximum pensionable earnings, determined without taking into account paragraphs 17.1(b) and (c), and the prorated portion calculated under subsection (8).

• 8(11)Prorated portion of employee’s maximum pensionable earnings

  For the purposes of subparagraph (2)(d)(ii), the prorated portion of the employee’s maximum pensionable earnings for the year is the difference between the employee’s maximum pensionable earnings, determined without taking into account paragraphs 17(b) and (c), and the prorated portion calculated under subsection (9).

• 9Employer’s base contribution
• 9(1)

  Every employer shall, in respect of each employee employed by the employer in pensionable employment, make an employer’s base contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the contribution rate for employers for the year is multiplied by the lesser of

• 9(1)(a)

  the contributory salary and wages of the employee for the year paid by the employer, minus such amount as or on account of the employee’s basic exemption for the year as is prescribed, and

• 9(1)(b)

  the maximum contributory earnings of the employee for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a base contribution has been made for the year by the employer with respect to the employee under a provincial pension plan.

• 9(1.1)Employer’s first additional contribution

  For 2019 and each subsequent year, an employer referred to in subsection (1) shall also, in respect of each employee employed by the employer in pensionable employment, make an employer’s first additional contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the first additional contribution rate for employers for the year is multiplied by the lesser of

• 9(1.1)(a)

  the employee’s contributory salary and wages for the year paid by the employer, minus the amount as or on account of the employee’s basic exemption for the year that is prescribed, and

• 9(1.1)(b)

  the employee’s maximum contributory earnings for the year, minus the amount, if any, that is determined in the prescribed manner to be the employee’s salary and wages on which a first additional contribution has been made for the year by the employer with respect to the employee under a provincial pension plan.

• 9(1.2)Employer’s second additional contribution

  For 2024 and each subsequent year, an employer referred to in subsection (1) shall also, in respect of each employee employed by the employer in pensionable employment, make an employer’s second additional contribution for the year in which remuneration in respect of the pensionable employment is paid to the employee of an amount equal to the product obtained when the second additional contribution rate for employers for the year is multiplied by the amount equal to minus

• 9(1.2)(a)

  the amount by which the employee’s contributory salary and wages for the year paid by the employer — not exceeding the employee’s additional maximum pensionable earnings for the year — exceeds the employee’s maximum pensionable earnings for the year,