Canada Pension Plan Regulations

41 (1) For the purposes of clause 53(1)(b)(ii)(A) of the Act, the salary and wages on which a base contribution has been made for the year 2019 and each subsequent year by a contributor under a provincial pension plan is an amount equal to the aggregate of all base contributions required to be made by the contributor in that year under the provincial pension plan in respect of salary and wages, multiplied by 100 and divided by one half of the base contribution rate for that year under the provincial pension plan.

(2) For the purposes of clause 53.1(1)(b)(ii)(A) of the Act, the salary and wages on which a first additional contribution has been made for the year 2019 and each subsequent year by a contributor under a provincial pension plan is an amount equal to the aggregate of all first additional contributions required to be made by the contributor in that year under the provincial pension plan in respect of salary and wages, multiplied by 100 and divided by one half of the first additional contribution rate for that year under the provincial pension plan.

(3) For the purposes of clause 53.2(1)(b)(ii)(A) of the Act, the salary and wages on which a second additional contribution has been made for the year 2024 and each subsequent year by a contributor under a provincial pension plan is an amount equal to the aggregate of all second additional contributions required to be made by the contributor in that year under the provincial pension plan in respect of salary and wages, multiplied by 100 and divided by one half of the second additional contribution rate for that year under the provincial pension plan.