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Canada Pension Plan Regulations

Version of section 6.1 from 2019-01-01 to 2019-01-31:

 For the purposes of subsections 10(1) and 13(3) of the Act, the salary and wages on which a base contribution has been made for the year by an individual under a provincial pension plan is an amount equal to the aggregate of all base contributions required to be made by the individual in that year under a provincial pension plan in respect of salary and wages, divided by the base contribution rate for employees under the provincial plan for the year.

  • SOR/2019-41, s. 5

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