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Canada Pension Plan

Version of section 79 from 2017-03-03 to 2024-05-28:


Marginal note:Total pensionable earnings attributable to base contributions made under Act as a result of division

 For a year of a division as determined under section 55 or 55.1 and under a provincial pension plan, the total pensionable earnings of a contributor attributable to base contributions made under this Act are an amount equal to the amount that their total pensionable earnings would be if the base unadjusted pensionable earnings of the contributor for the year were that proportion of their base unadjusted pensionable earnings for the year that

  • (a) their base unadjusted pensionable earnings attributed under subsection 55(4) or 55.2(5)

are of

  • (b) their total base unadjusted pensionable earnings for the year determined under subsection 55(5) or 55.2(6).

  • R.S., 1985, c. C-8, s. 79
  • R.S., 1985, c. 30 (2nd Supp.), s. 43
  • 2016, c. 14, s. 37

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