Canada Pension Plan

Marginal note:Amount of salary and wages on which contribution made for a year

• 15 (1) The amount of the salary and wages of a person on which a contribution has been made for a year is 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 contribution for the year under this Act, minus the amount of any refund made to him under section 38 in respect of any amounts so deducted on account thereof, or such part of the amount of any refund in respect thereof made to him as described in section 39 as might have been made to him under subsection 38(1) if no agreement had been entered into under subsection 39(1), and

  • (b) where an employer has failed to deduct an amount as required from the remuneration of that person on account of the employee’s contribution for the year under this Act and that person has notified the Minister of the employer’s failure so to 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 thereof,

  divided by the contribution rate for employees for the year.

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

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

• Marginal note:Special rule applicable in prescribed circumstances

  (3) Where an employer has filed a return pursuant to this Part showing an amount as the salary and wages on which a contribution has been made by an employee for a year under this Act, the amount so shown, multiplied by the contribution rate for employees for the year, may, in prescribed circumstances, be substituted for the amount shown therein as the aggregate of the amounts deducted by that employer on account of the employee’s contribution for the year under this Act, in calculating the amount to be determined under subsection (1).