Canada Pension Plan

Marginal note:Amount of earnings for which contribution deemed to have been made for a month

• 52 (1) For the purpose of calculating the pensionable earnings of a contributor for a month in any year for which the contributor has made a contribution, the contribution shall be deemed to have been made for all months in the year, and the earnings for which he shall be deemed to have made a contribution for each month in the year are an amount calculated by dividing his unadjusted pensionable earnings for the year by twelve, except that

  • (a) for a year in which the contributor reaches eighteen years of age or in which a disability pension ceases to be payable to him under this Act or under a provincial pension plan, the contribution shall be deemed to have been made for earnings for the months in the year after he reached that age or after the pension ceased to be payable, as the case may be, and

  • (b) for a year in which the contributor reaches seventy years of age or dies, in which a retirement pension becomes payable to him under this Act or under a provincial pension plan or in which any month is excluded from his contributory period under this Act or under a provincial pension plan by reason of disability, the contribution shall be deemed to have been made for earnings for the months in the year before the contributor reached seventy years of age or died, before the retirement pension became payable or that were not so excluded, as the case may be,

  in which case the earnings for which he shall be deemed to have made a contribution for each such month shall be an amount calculated by dividing his unadjusted pensionable earnings for that year by the number of those months.

• Marginal note:Where no contribution made

  (2) For the purpose of calculating the pensionable earnings of a contributor for a month in any year for which the contributor made no contribution, the amount of the earnings for which a contribution shall be deemed to have been made for any month in the year shall be deemed to be zero.

• Marginal note:When contribution deemed to have been made

  (3) For the purposes of this Part,

  • (a) a contributor shall be deemed to have made a contribution for any year for which his unadjusted pensionable earnings exceed his basic exemption for the year, and shall be deemed to have made no contribution for any year for which his unadjusted pensionable earnings do not exceed his basic exemption for the year; and

  • (b) a contributor shall be deemed to have made a contribution for earnings for any month for which a contribution is deemed by subsection (1) to have been made by him.