Canada Pension Plan

Marginal note:Amount of salary and wages on which base contribution made

• 15 (1) The amount of the salary and wages of a person on which a base contribution has been made for a year is an amount equal to the sum of the following amounts, divided by the contribution rate for employees for the year:

  • (a) an amount equal to

    • (i) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year,

    minus

    • (ii) the product obtained when the ratio referred to in subsection 8(3) is multiplied by an amount equal to

      • (A) the aggregate of all amounts deducted as required from the remuneration of that person on account of the employee’s base contribution for the year and on account of the employee’s contribution for the year under a provincial pension plan,

      minus

      • (B) the sum of the amounts determined under paragraphs 8(2)(a) and (b), and

  • (b) if an employer has failed to deduct an amount as required from the remuneration of that person on account of the employee’s base contribution for the year and that person has notified the Minister of the employer’s failure to so deduct that amount on or before April 30 in the following year, an amount equal to the amount that should have been so deducted by the employer on account of that contribution.

• Marginal note:Effect of payment by employer of amount not deducted as required

  (2) For the purposes of subsection 8(2) and this section, if an amount that an employer has failed to deduct as required from the remuneration of an employee on account of the employee’s base contribution for a year is paid by the employer on account of the employee’s base contribution for that year, the amount so paid is deemed to have been deducted by the employer on account of that contribution.